Results 81 to 90 of about 2,333 (216)

The Impact of FinTech on the Achievement of the UN Sustainable Development Goals: A Hybrid Systematic Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Financial technology (FinTech) is recognized as an important enabler of sustainable development. However, it presents a fragmented and limited explanation of how FinTech may contribute to achieving the Sustainable Development Goals (SDGs). Through this hybrid systematic review of 93 articles published between 2015 and May 2026, this study ...
Salman Bahoo, Galina Kondrateva, Ramil Khabirov, John W. Goodell, Justin Paul   +4 more
wiley   +1 more source

Multidimensional Sustainability Performance Measurement in the Banking Industry: A Data‐Driven Grey Decision‐Support Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık, Mohsin Shabir, Alparslan Oğuz, Okan Alkan   +3 more
wiley   +1 more source

XAI In Fraud Detection: A Causal Perspective

Abstract Fraud detection systems powered by machine learning (ML) often lack transparency, raising concerns about trustworthiness and interpretability. While Explainable AI (XAI) addresses these issues, many methods rely on correlation rather than causation, potentially overlooking true fraud patterns.
Katiuscka van Veen, Faizan Ahmed, Maurice van Keulen   +2 more
openaire   +1 more source

The Sustainability Promise of Industry 4.0 in Supply Chains: A Technology Life Cycle–Aligned Review

Business Strategy and the Environment, EarlyView.
ABSTRACT This article aims to investigate the role of information and digital technologies (IDT) of Industry 4.0 (I4.0) for sustainable supply chain management (SSCM). Methodologically, a systematic literature review has been conducted. The review analyzes 104 high‐quality articles, selecting those that belong to high‐impact journals according to the ...
Iván Roca‐Murgado, José Moyano‐Fuentes, Noelia Garcia‐Buendia, Juan Manuel Maqueira‐Marín   +3 more
wiley   +1 more source

Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky, Sabrina Khemiri, Doaa Shohaieb   +2 more
wiley   +1 more source

Big data and artificial intelligence on fraud detection: the mediating role of fraud awareness

Jurnal Akademi Akuntansi
Purpose:  This research aims to examine the influence of Big Data and Artificial Intelligence on Fraud Detection and analyze the role of Fraud Awareness as a mediating variable in strengthening these relationships in modern auditing practices ...
Kadek Puteri Wulandari, Dhini Suryandari
doaj   +1 more source

Predicting Environmental Violations: A Cross‐Method Framework Integrating Parametric and Non‐Parametric Approaches

Business Strategy and the Environment, EarlyView.
ABSTRACT Prior research has mostly relied on linear and parametric models while explaining environmental non‐compliance, but they have a limited capacity to capture non‐linear and asymmetric effects of elements affecting firms' environmental compliance.
Ashutosh Singh, Salwa Saleh Almasabi, Ajay Kumar Patel, Judit Petra Koltai, Honghan Qi   +4 more
wiley   +1 more source

ESG Controversies and Corporate Performance: A Critical Appraisal of Rating Methodologies and Empirical Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG controversies have become relevant signals in capital markets. However, controversy measurement is not strictly regulated, and evidence on whether and under which conditions such events affect firm‐level performance remains fragmented and lacks quality appraisal.
Paolo Candio, Massimiliano Kaucic
wiley   +1 more source

Invisible Kitchens, Visible Values: Understanding Consumer Trust and Boundary Formation in Digital Food Experiences

Journal of Consumer Behaviour, EarlyView.
ABSTRACT This research investigates how consumers establish trust in ghost kitchens, a rapidly growing digital service format that eliminates physical interaction and redefines the boundaries of food consumption. Despite their growing popularity, ghost kitchens present a paradox of trust, as the absence of physical premises and direct interaction ...
Trang Huong Pham, Adriel K. S. Sim, Chuyen Nguyen, Julien Psomas, Hoang Ngoc Hien   +4 more
wiley   +1 more source

Depression, Anxiety and Criminal Behaviour Between Ages 32 and 48: A Propensity Score Matching Analysis From the Cambridge Study in Delinquent Development

Criminal Behaviour and Mental Health, EarlyView.
ABSTRACT Background Depression, anxiety and criminal behaviour are often correlated, but the direction and nature of these associations remain contested. Aims To investigate the temporal relationships between depression and/or anxiety and criminal behaviour at age 32 and depression and/or anxiety and criminal behaviour at age 48.
Kim Reising, Maria M. Ttofi
wiley   +1 more source