...) is conducted. The research uses Alvesson and Deetz’s (2000) critical analysis framework, encompassing insight, critique and transformative redefinition phases. Findings The study identifies key themes, such as interoperability, materiality, connectivity and digital taxonomy and highlights both convergence...

... economic downturn and poor returns. The nature of this positive relationship is not static but dynamic contingent on overall risk materiality considerations. Research limitations/implications The authors update regulators, firms, investors and academics on ESG, risk and crisis management. The shifting...