Previous literature on the impact of the application of artificial intelligence in businesses on economic growth, welfare, and social disparities is scarce, due to limited data and the recent dynamics of the field. To contribute to this gap, the study employs the percentage of large enterprises...

The mechanisms developed at the European level through the Green Deal, to achieve the assumed decarbonization process, are facing major challenges to reach climate neutrality of the EU in a clean and circular economy by 2050. The purpose of this study is to investigate the hypothesis of the...

The mechanisms developed at the European level through the Green Deal, to achieve the assumed decarbonization process, are facing major challenges to reach climate neutrality of the EU in a clean and circular economy by 2050. The purpose of this study is to investigate the hypothesis of the...

The purpose of this article is to present some aspects referring to the relationship between environment and accounting, to effectiveness and manner in which environmental issues are monitored through accounting. The main objectives considered, aims at presenting international, European and...

Green certificates are documents attesting production from renewable energy sourcesof a quantity of electricity. They are issued monthly by the transmission and system operator forelectricity producers who use renewable energy and are traded on the green certificates market,electricity providers...

The objective of this paper is to provide a global perspective of the materiality from an audit viewpoint. We describe the main regulations and settlements in the field and examine the various approaches of the materiality in audit. The paper presents the need of auditor to establish an adequate...