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Topic Review
Renewable Energy Transition
The renewable energy transition of oil- and gas-producing countries has specific peculiarities due to the ambivalent position of these countries in the global energy market, both as producers and consumers of energy resources. This task becomes even more challenging when the share of oil and gas in the country’s GDP is very high. These circumstances pose serious challenges for long-term energy policy development and require compromising decisions to better align the existing and newly created energy policies of the country. The scale, scope, and pace of changes in the transition process must be well balanced, considering the increasing pressure of economic and environmental factors.
  • 128
  • 10 Jan 2024
Topic Review
Business Strategy and Climate Change Disclosure
Climate change disclosure (CCD) in accounting literature refers to the practice of providing detailed and transparent information in a company’s financial reports, statements, and official documents about the current, actual, and potential financial impacts of climate change on the company. This disclosure is essential for all categories of stakeholders, including regulators, investors, and the public, to build an overall view and understand how a company is dealing with and managing the opportunities and risks related to climate change.
  • 214
  • 10 Jan 2024
Topic Review
Digital Culture, Knowledge, and Commitment to Digital Transformation
Digital culture (DC) is considered an important and integral part of any organization’s strategy and dynamics, together with knowledge, learning, and continuous improvement. They are key concepts that enable companies to keep up with mature and competitive markets and to be fully adapted to constantly changing scenarios.
  • 345
  • 09 Jan 2024
Topic Review
Sustainable Maritime Workforce
The maritime industry is regarded as the fulcrum of the global economy. It contributes significantly in diverse ways to the movement of goods. To effectively deliver on its mandate, maritime transportation needs to be sustainable.
  • 179
  • 09 Jan 2024
Topic Review
Unbiased Expectation Theory
Unbiased expectation theory (UET), which posits that long-term interest rates are determined by the market’s expectations of future short-term interest rates, is a fundamental concept in the field of fixed-income securities. According to the expectation hypothesis, forward interest rates should be unbiased estimates of expected future spot interest rates.
  • 406
  • 09 Jan 2024
Topic Review
Impact of Corporate Social Responsibility on Financial Performance
In the post-epidemic era, more and more enterprises have realized the crucial significance of corporate social responsibility for enterprise development. It was found that (1) companies with good corporate social responsibility (CSR) performance show a high level of financial performance (FP); (2) the higher the media’s attention on the company, the better the CSR performance; and (3) based on the nature of the emotion, the researchers divided media attention into positive and negative reports. Positive reports weaken the positive impact of CSR on financial performance, while negative reports reinforce this positive effect. These empirical findings remain robust after controlling for endogeneity and employing alternative variable measures. 
  • 340
  • 08 Jan 2024
Topic Review
The Impact of COCZs on Sustainable Trade
Under the concept of “government-guided, enterprise-led, and market-oriented” operation, the Chinese Overseas Economic and Trade Cooperation Zones (COCZs) have developed a new type of international production pattern, which has become an effective way for developing countries to integrate into the global production network sustainably. 
  • 143
  • 08 Jan 2024
Topic Review
Microeconomic Explanation of Citizen Participation in Open Government
The digital economy and the sharing economy have changed the role citizens may acquire in society. Citizens can perform at least two roles from the open government perspective: on the one hand, they can be passive users/demanders of information and, on the other hand, they can provide or produce the information in an active manner.
  • 96
  • 05 Jan 2024
Topic Review
Consumers’ Willingness to Adopt Digital Banking
Even though the literature implies that customers and banking organizations can profit from digital banking in various ways, client adoption of this service is still low, especially in emerging and developing nations. Consumers’ openness to digital services limits their willingness to adopt digital banking, especially mobile banking services. 
  • 278
  • 04 Jan 2024
Topic Review
Blockchain and Business Process Management Synergy
Blockchain technology has become a powerful disruptive force that upends established ideas in several industries. A fascinating point of convergence is that of blockchain technology and Business Process Management (BPM), where the distributed and immutable characteristics of blockchain promise to completely transform the modeling, implementation, and oversight of business processes. This symbiosis offers a singular chance to develop corporate processes that are more efficient, safe, and transparent.
  • 178
  • 03 Jan 2024
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