Discusses the importance of implementing sustainable CSR efforts in order to attain the
Sustainable Development Goals, including SDG 8 (decent work and economic growth), SDG …

The widespread introduction of new digital economic technologies in enterprises has
reshaped their engagement in environmental protection, with significant implications for …

The study presents the economic, managerial, and societal perspectives on corporate social
responsibility (CSR) as a basis for adding value to enterprises. It investigates the interplay …

Purpose Digitalization is increasingly important for promoting authentic CSR practices. Firms
with higher CSR levels motivate their employees to pursue their goals and demonstrate their …

This study investigates the effect of digital finance on Chinese OFDI using Probit and Logit
models on A-share-listed Chinese enterprises and representative OFDI data from 2011 to …

Purpose This paper investigates the interplay among Finance-Accounting Digitalization
(FAD), Advanced Finance-Accounting System (AFAS) and Accounting 2.0 and FinTech …

The coal industry faces heavy constraints from environmental regulation because of its high
energy consumption and pollution. Although this industry is striving to promote digital …

In the post-epidemic era, the geopolitical landscape is poised to impact global dynamics,
with mineral supply emerging as a potential bottleneck for China's economic growth …

In this paper, we explore the impact of firm digitization on corporate fraud, focusing on
Chinese publicly listed companies. Our findings show that firms with higher levels of …

The development of big data has transformed the traditional production and governance
models of enterprises while becoming a crucial engine for upgrading and achieving high …