The purpose of this paper is to explore the influence of caproate board gender diversity (BGD) and audit committee (AC) financial expertise on corporate green innovation. Unlike the existing empirical literature, this paper sheds new light on the moderating role of BGD on AC financial expertise-corporate green innovation nexus in context of GCC countries. By analyzing data from listed GCC firms over the period 2015 to 2024 and using different robust methods, this paper finds that AC financial expertise drives corporate green innovation. Further, the findings show that BGD enhances company’s sustainable practices by reinforcing the green innovation. In addition, the study shows that BGD plays a positive moderating role in stimulating the linkage among AC financial expertise and corporate green innovation. These outcomes highlight the importance of BGD and AC financial expertise in amplifying sustainability practices by establishing a robust internal control systems within firms, which can reduce business risk and enhance green innovation adoption. The outcomes of this study are robust across different estimations and measurements (System GMM, lagged model, Blau's Index). This paper offers valuable insights for corporate policymakers to align the structures of governance with sustainability goals.
As artificial intelligence (AI) increasingly reshapes work and social organisation, public debates often prioritise efficiency and innovation while overlooking questions of identity, meaning, and social belonging. This study examines how ordinary citizens in Slovenia perceive the impact of AI on work, professional identity, and broader societal change, positioning lay reflections as a valuable source of insight into early-stage sociotechnical transitions. Using an exploratory mixed-methods survey (n = 26), the study combines descriptive statistical analysis with thematic analysis of open-ended responses to capture both evaluative judgments and experiential perspectives. The findings reveal three central patterns. First, AI is predominantly perceived as a future-oriented and symbolic force rather than as a materially experienced workplace reality. Second, willingness to adapt through retraining is widespread but largely conditional, shaped by external triggers such as perceived necessity and institutional support rather than proactive individual initiative. Third, concerns related to AI are primarily identity-based, focusing on potential loss of meaning, human value, and social relevance rather than immediate economic insecurity or job loss. This suggests that adaptation to AI is not perceived merely as a matter of skills acquisition, but fundamentally as a question of meaning, social recognition, and human relevance. To interpret these dynamics, the article introduces the AI–Identity–Readiness Triangle, an original heuristic framework that situates public perceptions of AI at the intersection of actual exposure, identity-related vulnerability, and system-level enabling conditions. The study contributes a humanities-informed perspective on AI adoption, highlighting the importance of cultural context, ethical reflection, and social meaning in shaping public responses to technological change.
In the context of Vietnam’s transition into a new development era that requires a shift toward a more sustainable growth model, green economic development has emerged as a strategic orientation at both national and local levels. As the largest economic center of the country and a key growth engine of the Southern Key Economic Region, Ho Chi Minh City has set the goal of becoming an “international megacity” based on the principles of smart, green, and innovative urban development. Within this process, the green economy is regarded as an appropriate development model that reconciles economic growth with environmental protection and the improvement of citizens’ quality of life. Drawing on theoretical perspectives on sustainable development and the green economy, combined with an analysis of empirical evidence, this paper examines the current state of green economic development in Ho Chi Minh City in recent years. The study highlights major achievements while also identifying existing limitations and challenges in implementation. On this basis, the paper proposes several key solutions to promote green economic development, thereby contributing to the realization of Ho Chi Minh City’s goal of becoming a smart, rapidly developing, and sustainable urban center in the coming period.
The commitment to sustainability has intensified in recent years, prompting banks to reassess their business strategies and adopt practices more in line with sustainable principles. In this context, the 17 Sustainable Development Goals (SDGs) serve as global benchmarks for sustainable development. This study conducted a longitudinal analysis of the sustainability adherence of Santander Brazil and Argentina, based on official sustainability reports published between 2014 and 2023. The researchers observed that both subsidiaries showed improvements in sustainability indicators, indicating a commitment to achieving the SDGs, with the main convergence in achieving SDGs 4, 8, 10, and 13. However, the researchers observed divergences in results and actions, which may indicate distinct corporate strategies among the subsidiaries.
This study examines the impact of corporate governance mechanisms on sustainable firm performance in China and Pakistan, using the Generalised Method of Moments (GMM) estimator. The study will use data from more than 300 firms listed on the Pakistan and China stock exchanges, covering the period 2011 to 2023, to reflect real phenomena. The findings reveal a stronger, more statistically robust relationship between governance and performance in China than in Pakistan. The results underscore the significance of institutional and cultural context in shaping the effectiveness of corporate governance practices. In China, CEO Duality and board independence separation are significant drivers of firm value and efficiency, while in Pakistan, the effects of governance variables are weaker and less consistent. Recommendations valued for Pakistan to enhance the implementation of governance codes and for China to maintain investors' trust continue to ensure the efficacy of governance and encourage corporate openness and regulatory compliance.
