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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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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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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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Guwon Yoon, Seunghwan Kim, Haneul Shin, Keonhee Cho, Hyeonwoo Jang, Tacklim Lee, Myeong-in Choi, Byeongkwan Kang, Sangmin Park, Sanghoon Lee, Junhyun Park, Hyeyoon Jung, Doron Shmilovitz and Sehyun Park
Energy prediction models and platforms are being developed to achieve carbon-neutral ESG, transition buildings to renewable energy, and supply sustainable energy to EV charging infrastructure. Despite numerous studies on machine learning (ML)-based predi...
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Jingchun Shen, Yang Chen and Karthik Hejamadi Rajagopal
The COVID-19 pandemic has catalyzed global efforts toward transitioning to a sustainable society, driving rapid innovation in building technologies, working practices, building design, and whole life cycle environmental impact consideration. In this purs...
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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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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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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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Hossein Hassani, Stephan Unger and Mohammad Reza Entezarian
We conducted a singular and sectoral vulnerability assessment of ESG factors of Dow-30-listed companies by applying the entropy weight method and analyzing each ESG factor?s information contribution to the overall ESG disclosure score. By reducing inform...
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Environmental, social, and governance (ESG) rating agencies, acting as relevant financial market actors, should take a stand on working towards achieving a more sustainable development. In this context, the objective of this paper is, on the one hand, to...
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