This paper examines the impact of environmental, social, and governance (ESG) disclosure on the cost of capital for banks as well as financial technology companies in Europe, America, and Asia from 2010 to 2024. The study investigates how sustainability affects financing conditions in the two...

This study investigates the factors influencing the adoption of assurance practices in sustainability reporting among leading companies across 42 countries from 2019 to 2022. Using panel data models, it examines the assurance lag, duality between the choice of audit firm and assuror for...

This whitepaper examines how leading Swiss and European insurers approach sustainability reporting, drawing on a systematic analysis of sustainability reports published by 24 insurers between 2021 and 2024 and structured interviews with 12 industry executives. The study traces the consolidation...

Background: Additive manufacturing (AM), commonly known as 3D printing, is transforming global production systems with sustainability at its core. The global AM market growth underscores the urgency of evaluating its environmental implications. Methods: This study aims to (1) identify Life Cycle...

"Human activities are rapidly depleting essential resources and polluting our environment, jeopardizing not only our well-being but that of countless other species. Alongside these environmental threats, persistent social issues-poverty, inequality, and health crises-continue to hinder global...

Chapter 1: The Role of Higher Education Institutions in Promoting Sustainability in the Anthropocene -- Chapter 2: Fundamentals and Principles of Relationship Quality Management in the Sustainability Transformation of Higher Education Institutions -- Chapter 3: Stakeholder Analysis in the...