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Our research investigates the relationship between eco-innovation and earnings management among 567 firms listed on the FTSE All-Share Index from 2014 to 2022. By examining how sustainability-driven innovation influences financial reporting…

General Economics · Economics 2025-08-22 Probowo Erawan Sastroredjo , Marcel Ausloos , Polina Khrennikova

Artificial Intelligence (AI) is a widely developed and adopted technology across entire industry sectors. Integrating environmental, social, and governance (ESG) considerations with AI investments is crucial for ensuring ethical and…

Artificial Intelligence · Computer Science 2024-08-07 Sung Une Lee , Harsha Perera , Yue Liu , Boming Xia , Qinghua Lu , Liming Zhu , Jessica Cairns , Moana Nottage

We use an information-theoretic measure of linguistic similarity to investigate the organization and evolution of scientific fields. An analysis of almost 20M papers from the past three decades reveals that the linguistic similarity is…

Digital Libraries · Computer Science 2018-01-30 Laercio Dias , Martin Gerlach , Joachim Scharloth , Eduardo G. Altmann

A number of labeling systems based on text have been proposed to help monitor work on the United Nations (UN) Sustainable Development Goals (SDGs). Here, we present a systematic comparison of systems using a variety of text sources and show…

Computation and Language · Computer Science 2023-02-02 Dirk U. Wulff , Dominik S. Meier , Rui Mata

This study explores the impact of entrepreneurial motivations on ESG performance in Chinese stock exchange listed automobile companies. Using quantitative methods and empirical analysis via STATA software, the research examines baseline…

General Economics · Economics 2025-03-31 Jun Cui

Among the essential elements of knowledge management is the use of information and data, as well as the knowledge, skills, and abilities inherent within communities, as well as their ideas, commitments, and motivations for making good…

Computers and Society · Computer Science 2022-05-04 Siddhartha Paul Tiwari

Organisational and government concerns about environmental sustainability (ES) are on the increase. While a significant amount of research from a wide range of domains has addressed various ES challenges, intuitively, Business Process…

Computers and Society · Computer Science 2016-06-09 Shahrzad Roohy Gohar , Marta Indulska

This paper extends the application of ESG score assessment methodologies from large corporations to individual farmers' production, within the context of climate change. Our proposal involves the integration of crucial agricultural…

General Finance · Quantitative Finance 2025-09-16 Jiayue Zhang , Ken Seng Tan , Tony S. Wirjanto , Lysa Porth

The rapid growth of the financial sector and the rising focus on Environmental, Social, and Governance (ESG) considerations highlight the need for advanced NLP tools. However, open-source LLMs proficient in both finance and ESG domains…

Computation and Language · Computer Science 2024-12-17 Qilong Wu , Xiaoneng Xiang , Hejia Huang , Xuan Wang , Yeo Wei Jie , Ranjan Satapathy , Ricardo Shirota Filho , Bharadwaj Veeravalli

Emerging economies frequently show a large component of their Gross Domestic Product to be dependant on the economic activity of small and medium enterprises. Nevertheless, e-business solutions are more likely designed for large companies.…

General Finance · Quantitative Finance 2018-04-19 Guillermo Rodriguez-Abitia , Susana Vidrio , Claudia Montiel-Sanchez

This paper explores key theoretical frameworks instrumental in understanding the relationship between sustainability and institutional investment decisions. The study identifies and analyzes various theories, including Behavioral Finance…

General Finance · Quantitative Finance 2025-02-20 Innocentus Alhamis

Movement is fundamental to life, shaping population dynamics, biodiversity patterns, and ecosystem structure. Recent advances in tracking technology have enabled fundamental questions about movement to be tackled, leading to the development…

Populations and Evolution · Quantitative Biology 2020-06-02 Rocío Joo , Simona Picardi , Matthew E. Boone , Thomas A. Clay , Samantha C. Patrick , Vilma S. Romero-Romero , Mathieu Basille

The continuous interest in the social network area contributes to the fast development of this field. The new possibilities of obtaining and storing data facilitate deeper analysis of the entire network, extracted social groups and single…

Social and Information Networks · Computer Science 2012-07-24 Piotr Bródka , Stanisław Saganowski , Przemysław Kazienko

Continued interest in sustainable investing calls for an axiomatic approach to measures of risk and reward that focus not only on financial returns, but also on measures of environmental and social sustainability, i.e. environmental,…

Mathematical Finance · Quantitative Finance 2026-02-19 Gabriele Torri , Rosella Giacometti , Darinka Dentcheva , Svetlozar T. Rachev , W. Brent Lindquist

The advancement of large language models (LLMs) has led to a greater challenge of having a rigorous and systematic evaluation of complex tasks performed, especially in enterprise applications. Therefore, LLMs need to be able to benchmark…

Computation and Language · Computer Science 2024-10-18 Bing Zhang , Mikio Takeuchi , Ryo Kawahara , Shubhi Asthana , Md. Maruf Hossain , Guang-Jie Ren , Kate Soule , Yada Zhu

Information security governance (ISG) is a relatively new and under-researched topic. A review of literature shows the lack of an ISG framework or model that can help the implementation of ISG. This research aims to introduce an empirically…

Cryptography and Security · Computer Science 2023-02-06 Chee Kong Wong

Large language models (LLMs) are transforming global decision-making and societal systems by processing diverse data at unprecedented scales. However, their potential to homogenize human values poses critical risks, similar to biodiversity…

Computers and Society · Computer Science 2025-04-16 Luyao Zhang

The prosperity of services and the frequent interaction between services contribute to the formation of the service ecosystem. Service ecosystem is a complex dynamic system with continuous evolution. Service providers voluntarily or…

Computers and Society · Computer Science 2020-05-07 Mingyi Liu , Zhiying Tu , Xiaofei Xu , Zhongjie Wang

Studies report that firms do not invest in cost-effective green technologies. While economic barriers can explain parts of the gap, behavioural aspects cause further under-valuation. This could be partly due to systematic deviations of…

Economics · Quantitative Finance 2017-03-09 F. Knobloch , J. -F. Mercure

Several code generation models have been proposed to help reduce time and effort in solving software-related tasks. To ensure responsible AI, there are growing interests over various ethical issues (e.g., unclear licensing, privacy,…

Software Engineering · Computer Science 2026-03-12 Zhuolin Xu , Chenglin Li , Qiushi Li , Shin Hwei Tan
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