Related papers: Modeling the Evolutionary Trends in Corporate ESG …
The sustainable development strategy in the management of information and communication technology (ICT) is an advanced research sector which provides a theoretical framework for integrating social and environmental responsibilities of…
As corporate responsibility increasingly incorporates environmental, social, and governance (ESG) criteria, ESG reporting is becoming a legal requirement in many regions and a key channel for documenting sustainability practices and…
Negative screening is one method to avoid interactions with inappropriate entities. For example, financial institutions keep investment exclusion lists of inappropriate firms that have environmental, social, and government (ESG) problems.…
Context: Agility at the business level requires Information Technology (IT) environment flexible and customizable, as well as effective and responsive governance in order to deliver value faster, better, and cheaper to the business.…
Climate change has intensified the need for transparency and accountability in organizational practices, making Environmental, Social, and Governance (ESG) reporting increasingly crucial. Frameworks like the Global Reporting Initiative…
We introduce ESGenius, a comprehensive benchmark for evaluating and enhancing the proficiency of Large Language Models (LLMs) in Environmental, Social, and Governance (ESG) and sustainability-focused question answering. ESGenius comprises…
This paper explores how AI-powered tools could be leveraged to streamline the process of identifying, screening, and analyzing relevant literature in academic research. More specifically, we examine the documented relationship between…
Machine learning is traditionally studied at the model level: researchers measure and improve the accuracy, robustness, bias, efficiency, and other dimensions of specific models. In practice, the societal impact of machine learning is…
Environmental, Social, and Governance (ESG) reports are essential for evaluating sustainability practices, ensuring regulatory compliance, and promoting financial transparency. However, these documents are often lengthy, structurally…
We examine whether large language models (LLMs) hold systematic beliefs about environmental, social, and governance (ESG) issues and how these beliefs compare with-and potentially influence-those of human market participants. Based on…
Since the formal introduction of its "dual-carbon" strategy in 2020, China has witnessed the concepts of green development and sustainability evolve from policy directives into a broad societal consensus. Within this transformative context,…
The burgeoning integration of Artificial Intelligence (AI) into Environmental, Social, and Governance (ESG) initiatives within the financial sector represents a paradigm shift towards more sus-tainable and equitable financial practices.…
This study investigates how emotion-specific sentiment embedded in financial news headlines interacts with firm-level Environmental, Social, and Governance (ESG) ratings to influence stock return behavior. Addressing key methodological gaps…
This paper introduces and defines a novel concept in sustainable investing, termed crosswashing, and explore its impact on ESG (Environmental, Social, and Governance) ratings through quantitative analysis using a Multi-Criteria Decision…
The strategy of sustainable development in the governance of information and communication technology (ICT) is a sector of advanced research that leads to rising challenges posed by social and environmental requirements in the…
This paper examines how investment in environmentally sustainable practices impacts employment and labor productivity growth of firms in transition economies. The study considers labor skill composition and geographical differences,…
To achieve sustainable development worldwide, the United Nations set 17 Sustainable Development Goals (SDGs) for humanity to reach by 2030. Society is involved in the challenge, with firms playing a crucial role. Thus, a key question is to…
We propose an evolutionary competition model to investigate the green transition of firms, highlighting the role of adjustment costs, dynamically adjusted transition risk, and green technology progress in this process. Firms base their…
The flourish of web-based services gave birth to the research area \textit{services computing}, a rapidly-expanding academic community since nearly 20 years ago. Consensus has been reached on a set of representative research problems in…
This study examines the relationship between human-AI technology integration transformation and green Environmental, Social, and Governance (ESG) performance in Chinese retail enterprises, with green technology innovation serving as a…