Journal of risk and financial management, Год журнала: 2025, Номер 18(5), С. 245 - 245
Опубликована: Май 1, 2025
This study investigates the moderating role of finance, accounting, and digital disruption (FADD) in relationship between auditing sustainability (AS) financial reporting ESG integration (FRESGI) through triple-helix perspective. Drawing on data from 200 experts across corporate, academic, governmental sectors Kosovo (2024–Q1 2025), research applied advanced statistical techniques, including EFA, CFA, moderation analysis using SPSS AMOS, to explore both direct interaction effects. The results reveal that FADD significantly enhances integration, with strong effects observed corporate sector (β = 0.259, p < 0.001) public institutions 0.281, 0.001). However, shows government dimension (FADD_2) negatively influences practices (AS_1) reporting, indicating limited coordination sectors. These findings highlight need for aligned, sector-specific strategies harness innovation transformation strengthen sustainable practices. provides actionable insights policymakers, practitioners, academics working advance complex institutional ecosystems.
Язык: Английский