This study contributes to the understanding of linkage between ecological sustainability and production network evaluation of the automotive supplier industry. Existing frameworks fail to sufficiently capture complex interdependencies between ecological sustainability criteria and production location assessments. With a systematic literature review a transparent and in-depth analysis is performed to identify, select and analyse existing literature related to the topic of interest. Jstor, Google Scholar, and Cochrance Library are the chosen key databases. The fundamental discoveries in the literature review are that ecological sustainability is a principal and critical factor in the automotive supplier industry, influenced by natural resource scarcity, environmental regulatory pressures, and consumer demands for environmentally responsible brands. That said, the automotive supplier industry must be willing to incorporate emerging technologies into the production network evaluation models to guarantee their effectiveness, efficiency, and relevance in the ecological sustainability-driven world.
Artificial intelligence has had a positive impact on the finance sector by increasing the efficiency and accuracy of functions that were previously manual, and also by providing customized services to clients. AI offers numerous possibilities for banks to improve operations and drive innovation. Earlier research shows that banks have already recognized the potential for cost reduction and the generation of new revenue streams through the improvement of their operational processes, for instance, in areas such as lending, security services, compliance, and improvements, as well as the introduction of new services and fraud detection. Furthermore, it has also offered various solutions and services to customers, including tailored investment plans, wealth management approaches, and robo-advisors. Today, AI is used to support decision-making, to monitor processes and assets in real-time, and to create value. The above picture will become even brighter in the future. As the nature of banking competition and technological disruption continues to progress at a rapid pace, leveraging AI to support decision-making is an opportunity to achieve a higher level of financial performance. Indeed, there are several reasons for conducting this research, such as the’ lack of trust among honorific individuals in AI systems’ functionalities and their demand for openness and responsibility from AI systems. Most articles in the past had a local view on the topic of compliance in the financial sector. As this topic is crucial, especially for international companies, I will close this gap by providing an international view on the overall topic and giving a future outlook. This research employs bibliometric analysis to investigate the role of AI in compliance within financial institutions and to map the knowledge landscape of the literature on AI. To conduct a detailed bibliometric analysis, two premier academic databases were selected: Scopus and the Scientific Citation Index (SCI/SSCI). These databases are renowned for their comprehensive international coverage and precise indexing of peer-reviewed publications.
This study examines the impact of daily fluctuations in financial and commodity markets on sugar returns. Using a multi-market Structural Equation Model (SEM), three latent constructs are identified: Fundament (a proxy for risk sentiment), Stock (equity market), and Commodity (commodity market). The analysis employs daily log-returns from 2005 to 2025, with missing observations treated using Full Information Maximum Likelihood (FIML) and parameters estimated via robust Maximum Likelihood with Robust standard errors (MLR). The confirmatory factor analysis (CFA) demonstrates satisfactory model fit, indicating that the commodity factor is primarily shaped by energy contracts, whereas the association between equity indicators and the Stock factor is less pronounced. Standard validity tests (HTMT, Fornell–Larcker) confirm the discriminant validity of the latent constructs. In the structural equation, the commodity factor emerges as the dominant short-term driver of sugar price fluctuations, while the effects of equity sentiment and fundamental risk factors diminish once this channel is considered. The model explains a moderate but economically meaningful share of the variance in daily sugar returns. These findings highlight the interconnectedness between energy and agricultural markets and underscore the relevance of cross-market linkages in commodity price formation. From a practical perspective, they suggest that sugar risk management and hedging strategies should be primarily aligned with the dynamics of energy markets rather than with broader financial sentiment indicators.
The Corporate Sustainability Reporting Directive (CSRD), enacted by the European Parliament and Council in 2022, aims to enhance corporate transparency by extending mandatory sustainability reporting to a broader range of companies. The directive establishes more stringent reporting rules to enhance the disclosure of environmental, social, and governance (ESG) factors in commercial operations. This enhances the openness and comparability of the information firms provide, enabling investors, consumers, and other stakeholders to more effectively evaluate the company's sustainability impact. This paper examines the legislative background, the companies affected, and the expected outcomes of the directive. This paper evaluates the legislative context, scope, and expected outcomes of the European Sustainability Reporting Standards (ESRS) as an integral part of the Sustainability Reporting Directive (CSRD).
Our research focused on the forms of state support designated for entrepreneurs affected by the September 2024 floods. Our aim was to compare the approaches of selected Central European states, specifically focusing on Austria, the Czech Republic, and Poland. The results of the research show that there is agreement among the examined countries in some areas of support, in particular in the extension of deadlines for filing tax returns, the payment of taxes or advances, and also in the provision of support for the payment of wage costs. At the same time, the analysis pointed to substantial differences in the approaches of the individual countries, which manifested themselves especially in the setting of limits for the tax deductibility of donations and in the different regime for the application of value added tax to donations provided to flood victims. In this area, Poland's approach was absolutely groundbreaking, as it introduced a zero VAT rate on donations provided to persons in areas affected by a natural disaster. A clearly different approach was also taken to the scope of deductibility of depreciation for newly acquired tangible assets. Particularly instructive are the measures adopted in Austria, which made it possible to increase tax-deductible depreciation for newly acquired assets, thereby accelerating the renewal and modernization of assets necessary for the conduct of business activities.
