NON-FINANCIAL REPORTING AND DIGITALIZATION, KEY FACTORS IN STAKEHOLDER ENGAGEMENT DOI Creative Commons

Teodora Cucerzan

Journal of Financial Studies, Год журнала: 2022, Номер 8(Special), С. 46 - 66

Опубликована: Дек. 30, 2022

Because of its huge potential influence on consumers, society, and businesses, digitalization has been named "the fourth industrial revolution." In terms provides the possibility to employ digital technology transform company models generate new income value. However, digitization brings with it opportunities challenges. For example, services large collection customer information might provoke skepticism distrust among stakeholders, threatening company's income. One way for companies overcome this problem is build a strong reputation through sustainability reporting. Sustainability refers inclusion social environmental concerns in business operations stakeholder interactions. As result, reporting may be powerful tool increasing trust capitalizing prospects. The paper examines effects non-financial engagement. To address research query, we conducted thorough content analysis reports. It was crucial empirical comprehend how engagement evolves within nonfinancial digitalization. first part study describes evaluates linkages between corporate digitalization, reporting, based qualitative data sample comprised reports from listed BSE BET-Index. second same companies. financial published their website were analyzed see if have XBRL format they can found iXBRL site. Most currently give high priority self-reported provide annual After conducting study, say that not only acknowledge importance innovation but also demonstrate capability identify global collaboration improve offerings set themselves apart competitors. merging pivotal sustaining competitiveness creating value stakeholders.

Язык: Английский

The Role of Digital Transformation, Corporate Culture, and Leadership in Enhancing Corporate Sustainable Performance in the Manufacturing Sector of China DOI Open Access
Muhammad Asif, Yang Liu, Muhammad Hashim

и другие.

Sustainability, Год журнала: 2024, Номер 16(7), С. 2651 - 2651

Опубликована: Март 23, 2024

The Chinese manufacturing industry faces many challenges to sustainable development. This study examines how transformational leadership, corporate culture, and digital transformation affect organizations’ sustainability. It will also examine the moderating role of environmental dynamism mediating effect innovation capabilities. A self-administered survey was distributed 350 companies’ owners, managers, leaders, employees, etc. Participants were selected via convenient sampling. data collection effort validated findings empirically tested theories. Smart PLS structural equation modelling (PLS-SEM), quantitative research, cross-research are used in this study. suggest that significantly Innovation capability does not relationship between culture However, it mediates transformation, business capabilities sustainability performance moderated by dynamism. contributes theory showing managers can help companies grow indefinitely. have major implications for China, a highly industrialized nation. could benefit regulatory authorities, academic institutions, industry, government agencies, researchers.

Язык: Английский

Процитировано

19

A review of the potential opportunities and challenges of the digital economy for sustainability DOI Creative Commons
Asif Raihan

Innovation and Green Development, Год журнала: 2024, Номер 3(4), С. 100174 - 100174

Опубликована: Авг. 30, 2024

This study investigates the relationship between concepts of digital economy and sustainability. The increasing popularity these can be attributed to growing recognition climate change subsequent advancements acceptance technological innovations. Researchers, professionals, policymakers are currently exploring various uses technologies address sustainability issues. conducted a systematic literature review identify research efforts related opportunities challenges concerning has identified prospects for interconnection renewable energies sustainable solutions, use big data analytics promote sustainability, consumer empowerment value co-creation, urbanization, circular principles implementation, consumption promotion, adoption socially responsible business models. Companies adopt strategies develop products by utilizing technologies. However, faces obstacles that could hinder achievement goals. encompass increase in electronic waste, higher energy carbon emissions, presence divide, job insecurity, growth monopolies, concerns about protection. To advance through economy, it is crucial challenges.

Язык: Английский

Процитировано

9

Spatial-Temporal Variations and Driving Factors of the Coupling and Coordination Level of the Digital Economy and Sustainable Rural Development: A Case Study of China DOI Creative Commons

Wanxiang Nong,

Jun Wen,

Jingyue He

и другие.

Agriculture, Год журнала: 2024, Номер 14(6), С. 849 - 849

Опубликована: Май 29, 2024

Sustainable rural development forms a robust foundation for economic and social sustainability. Moreover, the digital economy acts as catalyst advancing sustainable by altering distribution of production factors. Thus, this study concentrates on 30 provinces in China, constructing an evaluation index system both development. The employs various methods models to analyze spatiotemporal changes driving factors affecting coupling coordination between these two aspects. research findings are follows: levels among China have been rise year year. By 2022, most range 0.5 0.6. Regional disparities primary determinant poor overall level China. In eastern region is 0.6663, compared 0.5420 central 0.5087 western region. Factors such urbanization, industrial structure transformation, technological innovation, higher education, development, government support significantly influence level. Nevertheless, their effects vary across regions, with more pronounced impact than regions. Therefore, paper proposes policy recommendations, including infrastructure optimization, digitization promotion, regional resource allocation enhancement, cross-regional mechanism exploration, differentiated strategy implementation.

Язык: Английский

Процитировано

8

Digital transformation and the spillover of green innovation: evidence from peer firms in heavily polluting industries DOI
Xudong Pei, Juan Song, Na Li

и другие.

European Journal of Innovation Management, Год журнала: 2025, Номер unknown

Опубликована: Янв. 10, 2025

Purpose It is found that previous studies only focus on how digital transformation contributes to individual firms’ green innovation performance while ignoring the important role it plays in spillover and diffusion of innovations among peer firms. Therefore, this study aims investigate influence focal firms heavily polluting industries mediated by environmental, social governance (ESG) agency conflict. Further, also expected explore effects transformation’s spillover. Design/methodology/approach This chooses 6,438 A-share listed stock exchanges based Shanghai Shenzhen China during 2010–2020 as samples tests hypothesis with ordinary least squares (OLS) regression. Results prove be robust a battery robustness analyses authors performed take care endogeneity. Findings The results show firm’s may trigger their prompt them engage activities actively. mechanism test shows ESG conflict mediate path between Finally, high industry competition large scale, are more significant conventional energy-based source control, end-of-pipe treatment substantive innovation. Originality/value possible provide potential driving spillovers. findings lay sound foundation for future research, providing theoretical support practical insights empower achieve low-carbon development.

Язык: Английский

Процитировано

1

Is corporate green investment a determinant of corporate carbon emission intensity? A managerial perspective DOI Creative Commons
Sisi Zheng, Shanyue Jin

Heliyon, Год журнала: 2023, Номер 9(12), С. e22401 - e22401

Опубликована: Ноя. 17, 2023

In recent years, the swift growth of industrialization and globalization has exacerbated serious problems, such as climate change resulting from carbon emissions. As largest emitter globally, China is striving to explore a low-carbon economic transition path alleviate environmental issues ensure long-term development. The relevance investing in green projects highlighted UN's Sustainable Development Goals. Exploring effects investments on emissions by Chinese companies dynamics between two crucial for China's transition. This study investigates whether can reduce their per unit activity projects. Additionally, it evaluates how management decisions influence effectiveness these reducing samples firms Stock exchanges Shanghai Shenzhen period 2010–2020. Data are obtained Market Accounting Research (CSMAR) DIB, etc. Findings indicate that corporate increasing investments. Furthermore, factors like shareholding, etc help strengthen link investment intensity. not only enhance theoretical comprehension emission reduction but also enriches stakeholder theory. instrumental role urging decrease via evident practice, offering roadmap businesses prioritize choice create pathway carbon-neutral economy.

Язык: Английский

Процитировано

13

How does FinTech influence enterprises’ digital transformation? —A perspective based on executive backgrounds DOI
Yanbo Rong, Jinyan Hu

Applied Economics, Год журнала: 2025, Номер unknown, С. 1 - 14

Опубликована: Янв. 3, 2025

The rapid evolution of FinTech serves as a critical catalyst for enterprises' digital transformation by providing essential financial support. Executives, strategic decision-makers, significantly shape responses to technological advances. However, the role executive backgrounds in influencing relationship between and remains unclear. This study constructs city-level index using web-scraped data from 'Tianyancha' platform analysing FinTech-related keywords calculating density enterprises each city. Text mining techniques extract transformation-related enterprise annual reports create comprehensive indicator transformation. Using fixed-effects model on panel dataset 2923 listed Chinese manufacturing (2010–2022), finds that (1) promotes transformation; (2) executives with academic or R&D enhance this positive effect; (3) FinTech's impact is stronger northern regions, non-state-owned enterprises, high-tech pilot cities. research enriches understanding heterogeneity leveraging offers valuable implications practices policymaking.

Язык: Английский

Процитировано

0

Technology Innovation and Social and Behavioral Commitment: A Case Study of Digital Transformation in the Moroccan Insurance Industry DOI Creative Commons
Soukaina Abdallah-Ou-Moussa, Martín Wynn, Omar Kharbouch

и другие.

Big Data and Cognitive Computing, Год журнала: 2025, Номер 9(2), С. 31 - 31

Опубликована: Фев. 5, 2025

Digital transformation (DT) has become an imperative for companies seeking to evolve in a constantly changing industrial ecosystem, driven by the continual development and application of innovative digital technologies. Nevertheless, success rate DT initiatives remains surprisingly low, which only serves highlight need deeper understanding factors that determine these initiatives. This study adopts quantitative methodological approach address this challenge, focusing on Moroccan insurance industry. First, systematic literature review was undertaken identify key change dimensions related influence acceptance, at both individual corporate levels, as well potential risks associated with adoption DT. A survey 100 employees Morocco then statistically establish companies. The research results reveal planned behavioral factors, features technologies, exert positive attitude toward acceptance Furthermore, positivity translates into greater personal new technologies within organizations studied. Although paper focuses one industry sector country, authors believe make valid contribution theory practice. findings indicate clear distinction between innovation social level, scarcely been addressed previous research. It also offers valuable insights leaders organizational managers succeed their projects highlighting determining effectively guide complex process.

Язык: Английский

Процитировано

0

Current Perspectives on Responsible Digitalization: A Bibliometric Review of the Concept DOI Open Access
Triana Arias Abelaira, Carlos Díaz‐Caro, Ángel Sabino Mirón Sanguino

и другие.

Sustainability, Год журнала: 2025, Номер 17(5), С. 1915 - 1915

Опубликована: Фев. 24, 2025

Digitalization, digitalization, or digital transformation is a phenomenon without which it would be difficult to understand the reality of our time. Although often associated with incorporation technology into business, economy, own lives, goes further by involving process that can significantly improve sustainable corporate development. The work, from perspective bibliometric analysis, maps state art in area study digitization, transformation, and sustainability 72 articles obtained Web Science database, dating beginning time year 2024, limiting search particular type document discriminating publication. software used carry out this analysis was SciMAT. results allow us establish digitalization as an research full development link between different areas research, “Environmental Sciences” "Green Sustainable Technology" being most addressed academics. In addition, identifies blockchain driving themes, leaving other topics such challenges, artificial intelligence, information technology, less importance. This allows researchers expand existing knowledge field, position themselves high relevance potential impact, starting point for future research.

Язык: Английский

Процитировано

0

Harnessing Digital Transformation for Sustainable Performance: Exploring the Mediating Roles of Green Knowledge Acquisition and Innovation Performance Under Digital Transformational Leadership DOI Open Access

Zaynab Asbeetah,

Ahmad Alzubi,

Amir Khadem

и другие.

Sustainability, Год журнала: 2025, Номер 17(5), С. 2285 - 2285

Опубликована: Март 6, 2025

The rapidly growing proliferation of digital technology presents unprecedented opportunities to address sustainability challenges in today’s manufacturing sector. This research examines the effects transformation on sustainable corporate performance, focusing mediating roles green knowledge acquisition and innovative performance. Grounded new institutional theory, this targets Turkish industry, employing a quantitative methodology. Data were collected via structured surveys from 332 middle senior managers, representing diverse sectors, using purposive sampling. Statistical analyses, including regression moderated multiple regression, executed AMOS Hayes’ PROCESS macro. Findings demonstrate that positively influences Green innovation performance serve as significant mediators. Moreover, transformational leadership was found enhance relations between its However, limited capabilities weakened these connections. result highlights significance tactics with goals achieve competitiveness eco-friendly practices. These findings significantly by facilitating fostering implications emphasize necessity for policymakers business leaders foster leadership, capabilities, promote management part their organizational strategies. study investigating organizations can leverage technologies actively acquiring driving innovation. introduces novel distinction into mechanism through drive sustainability, thus contributing duality academic literature practical implementation period rising ecological economic difficulties.

Язык: Английский

Процитировано

0

Leveraging Leadership and Digital Transformation for Sustainable Development: Insights from Cambodia's Public Sector DOI Creative Commons
Bora Ly

Sustainable Futures, Год журнала: 2025, Номер unknown, С. 100545 - 100545

Опубликована: Март 1, 2025

Язык: Английский

Процитировано

0