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The rise of social platforms enabling widespread information dissemination has led to an increase in threats related to disinformation attacks. Addressing these threats is crucial for ensuring access to credible information and maintaining social stability. To this end, enhancing current methods and developing new solutions…

In an era of increasing environmental and social awareness, sustainability reporting is becoming a global trend that is regarded as an essential tool for organizations to demonstrate their commitment to sustainability, manage risks, and respond to stakeholder expectations. This study aims to examine the relationship…

The utility industry is facing extensive challenges. The use of renewable energies means that smart solutions are needed to control the energy supply so as not to jeopardise energy security. This makes the use of modern physical components as well as information technology components indispensable.…

The present study shows a systematic review of systemic thinking and its relationship with business competitiveness. The objective of the research is to determine the theoretical aspects of the dependent variable systemic thinking that are associated with business competitiveness and its dimensions. The methodology used…

In this paper, the way in which social performance, which is increasingly present in the evaluation of the activity of organizations, has an impact on their financial performance was studied. Social performance and financial performance are seen as a necessity when we assess the economic…

Entities with securities traded on regulated markets within the European Union (EU) that prepare separate financial statements and adopt International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) should follow IAS 27. Under IAS 27, entities can use three different accounting methods to recognise…

The current paper explores the economic sustainability of the delivery sector, specifically analysing its development alongside Romanian companies from 2008 to 2021. The research utilises both quantitative and qualitative methods, incorporating data analysis from the ListăFirme.ro database and financial reports from ANAF (the National Agency…

Technology has been the best ally for the financial sector because it allows the development of new processes to build user loyalty. The objective of this systematic review was to determine what has been written in the scientific literature on user loyalty through technological means…

Social return on investment (SROI) in 2021 was included as a new criterion in the Indonesian Ministry of Environment's Company Performance Assessment (PROPER) program. Based on systematic literature observations devoted to SROI practices in Indonesia, this research aims to review studies related to SROI, the…

Augmented Reality (AR) technology has the potential to bring about a paradigm shift in the construction and engineering industry as it unlocks untapped opportunities.  Despite its potential, AR technology remains underutilised, necessitating a strategic approach to explore its full capabilities and address the challenges surrounding…