..., this study aims to examine how organizations can use digital transformation tools to enhance their CSRD readiness, with a focus on the mediating role of data analytic capability. Design/methodology/approach An online cross-sectional survey was administered to key informants from large companies...

...Melinda Timea Fülöp; Dan Ioan Topor Purpose This study aims to examine the impact of digital transformation on the sustainability reporting of Romanian small- and medium-sized enterprises (SMEs), focusing on environmental sustainability objectives. Design/methodology/approach The hypotheses...

... probability of default (PD), showcasing the financial benefits of ESG practices. Trained social assessors and digital tools enhance transparency, accountability and decision-making for SMEs. Originality/value This study advances the literature on ESG integration and digital transformation by emphasizing...

... business schools, as they are expected to contribute to the post-crisis recovery: will they be able to propose innovative solutions to support organisations to navigate effectively in a pandemic? How will they equip future generations for uncertainty and exponential digital transformation? How should...