[HTML][HTML] Integrating digital technologies in sustainability accounting and reporting: Perceptions of professional cloud computing users

MA Petcu, MI Sobolevschi-David, SC Curea - Electronics, 2024 - mdpi.com
The configuration of economic development, through complexity, rhythm, and amplitude,
imposed Industry 4.0 as a new industrial paradigm characterized by advanced digitalization …

Factors influencing the digitalization of sustainability accounting, reporting and disclosure: a systematic literature review

D Valentinetti, MA Rea - Meditari Accountancy Research, 2024 - emerald.com
Purpose This study is motivated by the rising regulatory demand for new digital solutions
enabling searchable and comparable sustainability corporate information. It aims at …

[HTML][HTML] Green financing and sustainability reporting among SMEs: The role of pro-environmental behavior and digitization

E Appiah-Kubi, FO Koranteng, CC Dura… - Journal of Cleaner …, 2024 - Elsevier
Despite the iconic contribution of SMEs to national and international development, it is
widely recognized that they could threaten the circular economy due to their inadequate …

The role of digital transformation, corporate culture, and leadership in enhancing corporate sustainable performance in the manufacturing sector of China

M Asif, L Yang, M Hashim - Sustainability, 2024 - mdpi.com
The Chinese manufacturing industry faces many challenges to sustainable development.
This study examines how transformational leadership, corporate culture, and digital …

Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China

X Yang, Q Han - Sustainability Accounting, Management and Policy …, 2024 - emerald.com
Purpose The purpose of this study is to investigate whether the corporate environmental,
social and governance (ESG) performance of enterprise is influenced by the enterprise …

Exploring the structure of the digital economy through blockchain technology and mitigating adverse environmental effects with the aid of artificial neural networks

T Cai, Z Hong - Frontiers in Environmental Science, 2024 - frontiersin.org
The rapid expansion of the digital economy has had a transformative impact on society,
presenting both opportunities and challenges. This article aims to examine the structure of …

Sustainability, Innovation, and Value Creation in Developing Countries: Evidence from Iraq

M Khaghaany, AS Shaker - Innovar, 2024 - search.proquest.com
This paper examines the impact of integrating sustainability performance with innovation
performance on value creation in developing countries. The study employs content analysis …

Sustainability Performance Reporting.

TM Rusu, A Odagiu, H Pop… - Sustainability (2071 …, 2024 - search.ebscohost.com
Sustainability reporting is an essential tool for companies and organizations to assess and
communicate their sustainability performance. Its importance derives from the need for …

Resting vagally mediated heart rate variability is associated with financial risk preferences under stress

M García-Molina, JC Caicedo, LA Chicaíza-Becerra… - …, 2024 - search.proquest.com
Business financial risk-taking usually occurs under conditions of stress. Biologically, the
stress response has two components: one linked to the hypothalamic-pituitary-adrenal …

Designing the CSRD System: Insights from Management Systems to Advance a Strategic Approach

M Farkas, R Matolay - Journal of Decision Systems, 2024 - Taylor & Francis
ABSTRACT The Corporate Sustainability Reporting Directive (CSRD) represents a pivotal
opportunity to embed sustainability into corporate strategy. This article investigates CSRD …