This paper aims to characterize the role of responsible business conduct (RBC)/corporate social responsibility (CSR) within the European Union's (EU) common investment policy. It explores how the EU uses CSR/RBC to promote sustainable development in the context of foreign direct investment...

The objective of this study is to present an overview of sustainability reporting in the financial industry between 2016 and 2024, carrying out a systematic review of the literature on the topic in the banking sector. The theoretical framework addresses the integration of sustainability from the...

This research examines the association between audit committee characteristics (e.g., audit committee presence, audit committee meetings, audit committee size, audit committee financial expertise, audit committee independence, and audit committee effectiveness) and sustainability disclosures by...

This study investigates the impact of environmental management accounting implementation on organizational sustainability in the manufacturing sector of Pakistan, focusing on the moderating role of stakeholder integration (i.e., behavior of adaptation, interaction with stakeholders, and...

The deployment of alternatively fueled (AF) vehicles constitutes an important measure in meeting the European Union's (EU's) climate goals. The study aims to characterize and evaluate, in a comparative manner, the current stage of the adoption of AF passenger cars into the general (M1) passenger...

This research aims to bridge a gap in the existing literature by investigating the role of the blockchain-based metaverse in fostering decentralized sustainable management, leveraging the principles of stakeholder capitalism theory. By conducting a content analysis of thirty-two expert reports...