{"results":[{"id":"ss_afa327a1a1f8dbad466ebe04628cae70b547f9ec","title":"The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice","authors":[{"name":"A. Carroll"},{"name":"K. Shabana"}],"abstract":"","source":"Semantic Scholar","year":2010,"language":"en","subjects":["Business"],"doi":"10.1111/J.1468-2370.2009.00275.X","url":"https://www.semanticscholar.org/paper/afa327a1a1f8dbad466ebe04628cae70b547f9ec","pdf_url":"http://f2.washington.edu/fm/sites/default/files/Business Case for CSR Review of Concepts%2C Research and Practice.pdf","is_open_access":true,"citations":3743,"published_at":"","score":84},{"id":"ss_750f7055047812f39bdc14dd306fe0a2b82befd1","title":"The Social Responsibility of International Business: From Ethics and the Environment to CSR and Sustainable Development","authors":[{"name":"A. Kolk"}],"abstract":"","source":"Semantic Scholar","year":2016,"language":"en","subjects":["Economics"],"doi":"10.1016/J.JWB.2015.08.010","url":"https://www.semanticscholar.org/paper/750f7055047812f39bdc14dd306fe0a2b82befd1","pdf_url":"https://pure.uva.nl/ws/files/29081573/1_s2.0_S1090951615000632_main.pdf","is_open_access":true,"citations":717,"published_at":"","score":81.50999999999999},{"id":"ss_9b60a4fad52e862f1ce144446526315ec1fc6667","title":"The Social Responsibility of Business Is to Increase Its Profits","authors":[{"name":"M. Friedman"}],"abstract":"","source":"Semantic Scholar","year":2007,"language":"en","subjects":["Business"],"doi":"10.1007/978-3-540-70818-6_14","url":"https://www.semanticscholar.org/paper/9b60a4fad52e862f1ce144446526315ec1fc6667","is_open_access":true,"citations":11073,"published_at":"","score":81},{"id":"doaj_10.3389/frsus.2026.1694085","title":"Assessing the contribution of corporate social responsibility to the dynamics of sustainable markets: the role of corporate image, satisfaction, and customer loyalty","authors":[{"name":"Gimena Cruz"},{"name":"Yover Fernández"},{"name":"Miluska Villar-Guevara"},{"name":"Mireya Perez-Salluca"},{"name":"Israel Fernández-Mallma"}],"abstract":"IntroductionCorporate social responsibility (CSR) has always played an essential role in the market, contributing to a more competitive and efficient business environment that must be incorporated across sectors, including financial institutions. This research examined whether CSR, customer satisfaction, and corporate image are related to customer loyalty.MethodsAn explanatory study was conducted with 424 Peruvians aged 18–68 (M = 32.70, SD = 10.66). Data were collected using a self-report scale of CSR, corporate image, satisfaction, and customer loyalty. The theoretical model was evaluated using the Partial Least Squares Structural Equation Modeling (PLS-SEM).ResultsA measurement model with adequate fit was obtained (α = 0.901–0.950; CR = 0.902–0.950; AVE = 0.746–0.910). Based on the results, a positive related was demonstrated between CSR with the customer loyalty (β = 0.264; p \u0026lt; 0.000; t = 4.593) and corporate image (β = 0.235; p \u0026lt; 0.000; t = 4.615); between satisfaction with the customer loyalty (β = 0.317; p \u0026lt; 0.000; t = 4.061) and corporate image (β = 0.645; p \u0026lt; 0.000; t = 12.766), and between corporate image with the customer loyalty (β = 0.235; p = 0.005; t = 2.810).DiscussionThe study offers a valuable theoretical contribution by situating the proposed model within the integrative framework of sustainability psychology, stakeholder theory, and the Triple Bottom Line (TBL). Furthermore, it provides a significant empirical contribution by arguing that strategic investments in CSR, such as environmental finance, digitalization, and inclusive initiatives, yield tangible environmental and social benefits. These practices align with the Sustainable Development Goals (SDGs) and strengthen customer loyalty. The findings encourage decision-makers to integrate measurable sustainability actions informed by sustainability psychology to understand the individual and collective psychological processes that promote sustainable practices across organizational, social, and environmental contexts.","source":"DOAJ","year":2026,"language":"","subjects":["Economic theory. Demography"],"doi":"10.3389/frsus.2026.1694085","url":"https://www.frontiersin.org/articles/10.3389/frsus.2026.1694085/full","is_open_access":true,"published_at":"","score":70},{"id":"arxiv_2603.21470","title":"Empirical Evaluation of Link Deletion Methods for Limiting Information Diffusion on Social Media","authors":[{"name":"Shiori Furukawa"},{"name":"Sho Tsugawa"}],"abstract":"Although beneficial information abounds on social media, the dissemination of harmful information such as so-called ``fake news'' has become a serious issue. Therefore, many researchers have devoted considerable effort to limiting the diffusion of harmful information. A promising approach to limiting diffusion of such information is link deletion methods in social networks. Link deletion methods have been shown to be effective in reducing the size of information diffusion cascades generated by synthetic models on a given social network. In this study, we evaluate the effectiveness of link deletion methods by using actual logs of retweet cascades, rather than by using synthetic diffusion models. Our results show that even after deleting 10\\%--50\\% of links from a social network, the size of cascades after link deletion is estimated to be only 50\\% the original size under the optimistic estimation, which suggests that the effectiveness of the link deletion strategy for suppressing information diffusion is limited. Moreover, our results also show that there is a considerable number of cascades with many seed users, which renders link deletion methods inefficient.","source":"arXiv","year":2026,"language":"en","subjects":["cs.SI","cs.CY"],"doi":"10.1007/s13278-022-00994-6","url":"https://arxiv.org/abs/2603.21470","pdf_url":"https://arxiv.org/pdf/2603.21470","is_open_access":true,"published_at":"2026-03-23T01:14:59Z","score":70},{"id":"doaj_10.46223/HCMCOUJS.econ.vi.20.3.3753.2025","title":"An overview of the literature on environmental management accounting: Bibliometric analysis method","authors":[{"name":"Tăng Thành Phước"}],"abstract":"Environmental Management Accounting (EMA) is crucial to ensure business sustainability. EMA helps businesses monitor and assess environmental activities by providing financial and non-financial information and supporting strategic decision-making. With the increasing concern for the environment and social responsibility, EMA has become a valuable tool in optimizing economic performance and minimizing environmental impact. By analyzing data from the Scopus database from 2000 to August 2024 with a total of 245 articles and applying the bibliometric analysis method, the study identified essential topics of EMA such as theoretical framework, practical application, and relationship with environmental and financial performance of businesses. Emerging research trends include the circular economy and green innovation, forecasting that EMA will become increasingly crucial in helping companies achieve sustainable development goals.","source":"DOAJ","year":2025,"language":"","subjects":["Banking"],"doi":"10.46223/HCMCOUJS.econ.vi.20.3.3753.2025","url":"https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/3753","is_open_access":true,"published_at":"","score":69},{"id":"doaj_10.5604/01.3001.0055.5421","title":"Editorial","authors":[{"name":"Anna Szychta"}],"abstract":"Dear Authors and Readers,The closing issue of “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) for 2025, vol. 49, number 4, once again provides an engaging and multidimensional review of contemporary research trends in accounting. This Special Issue, titled Contemporary challenges, conditions and directions of development of accounting, gathers 13 studies that explore the ongoing transformation of the accounting discipline driven by technological advancements, sustainability demands, and evolving expectations from professionals and educators. The featured articles reflect a diverse range of approaches, from theoretical modelling and comparative analysis to bibliometric synthesis and empirical evaluation, offering a comprehensive perspective on the accounting field as it advances into a new digital and regulatory era.At the intersection of behavioural finance and accounting communication, Adeel Ali Qureshi and Mateusz Lemańczyk present a comprehensive literature review in their paper Attention metrics and stock market reactions to accounting events: A literature review. By combining bibliometric analysis with the TCCM frame- work, they investigate how investor attention, measured by media coverage, online search activity, and textual complexity, influences market reactions to accounting disclosures. Their findings highlight the increasing significance of behavioural insights and data analytics in understanding how financial information is perceived, processed, and priced.The paper by Mateja Brozović, Sanja Sever Mališ, and Dominik Piršić, titled Financial accounting analysis of leverage and profitability: Evidence from Croatian SMEs, expands the discussion to corporate financial performance. Using key financial ratios from small and medium-sized enterprises in Croatia, the authors analyse the relationship between leverage and profitability, providing empirical evidence that enhances understanding of the financial resilience and risk structures of SMEs, a vital yet often overlooked segment of the European economy.Renáta Hornická and Renáta Pakšiová examine the development of non-financial disclosure in their paper Scope of sustainability reporting in the largest companies in Slovakia in 2017 and 2022. By analysing textual data from the annual and sustainability reports of major Slovak firms, they document a noticeable growth in the scope and depth of ESG reporting following the introduction of the Non-Financial Reporting Directive. Their findings offer timely insight into how regulatory pressure drives increased corporate accountability and the institutionalisation of sustainability reporting in Central and Eastern Europe.A broader institutional and regulatory perspective on sustainability assurance is examined by Tanja Laković, Daniel Zdolšek, and Milica Vukčević in their paper  Development of the regulatory framework for sustainability assurance: A comparative analysis of the transition from NFRD to CSRD in Slovenia and Montenegro. This comparative study highlights the challenges and opportunities of implementing the new EU Corporate Sustainability Reporting Directive in Montenegro, a non-EU member state. It highlights differences in readiness and institutional adaptation between EU member and candidate countries.From a theoretical perspective, Serhii Lehenchuk and Viktoriia Makarovych offer an innovative conceptual discussion in Theoretical foundations of accounting for intellectual investment property: Towards standard setting. Their paper develops a framework for recognising and measuring intellectual investment property, bridging gaps between traditional accounting and emerging forms of intangible capital. By proposing theoretical principles for potential standardisation, the study adds a significant perspective to debates on accounting for knowledge-based assets in the digital economy.The linguistic and communicative aspects of accountability are examined in Raili Lilo, Elina Paemurru, and Ülle Pärl’s paper, Accountability through linguistic features: A holistic theoretical framework for sustainability reports. Through a meta- -analysis of previous empirical studies, the authors incorporate insights from legitimacy, stakeholder, signalling, and institutional theories to illustrate how language can both promote and conceal accountability in sustainability reporting. Their comprehensive framework offers a valuable basis for analysing how textual choices such as tone, clarity, and structure can influence stakeholders’ perceptions of corporate responsibility and transparency.The public sector perspective is presented by Diana Papradanova and Ventsislav Vechev in their paper An evaluation of the accounting model for reporting public sector entities’ revenues in Bulgaria in the context of the International Public Sector Accounting Standards. The authors carry out a detailed comparative analysis of Bulgarian regulations and IPSAS provisions, highlighting conceptual differences and gaps that impede transparency and comparability. Their findings offer practical recommendations for aligning public-sector accounting practices with international standards and fiscal accountability principles.The human factor and digital transformation in accounting are central themes in Katarzyna Prędkiewicz and Krzysztof Biegun’s article, Factors that influence accountants’ acceptance of Artificial Intelligence: An extended Technology Acceptance Model, which incorporates technology anxiety and experience. The authors empirically expand the Technology Acceptance Model by including variables related to technological anxiety and professional experience, offering fresh insights into how accountants view, accept, and adopt AI tools in their work. Their findings emphasise both the opportunities and psychological barriers in the move towards automation and intelligent systems in accounting practice.The contribution by Ana Rep Romić, Marzena Remlein, and Sanja Sever Mališ, titled Information technology in accounting education: A bibliometric-systematic literature review (2006–2025), focuses on the intersection of pedagogy and digitalisation. Drawing on a bibliometric and systematic literature review spanning two decades of research, the authors map global trends in the integration of IT into accounting education. Their study identifies emerging competencies, evolving educational technologies, and the changing role of educators in developing digitally literate accounting professionals capable of responding to sustainability and AI-driven challenges.Kristina Rudžionienė, Aušrinė Tamulevičiūtė, and Aurelija Kustienė’s study,  The relationship between CSR and earnings management in Lithuanian listed companies, explores how sustainability efforts relate to financial behaviour in a small, transitional economy. Contrary to prior expectations, their results indicate a positive link between corporate social responsibility and both accrual- and real-activity earnings management. This surprising outcome suggests that, in some cases, CSR initiatives might be strategically used to hide opportunistic actions. The study offers new empirical insights into ethical authenticity and transparency in financial reporting across Central and Eastern Europe.The intersection of family business and accounting research is explored in Amin Soheili’s paper Family business and accounting research: A structured literature review. Through a systematic review of seventy peer-reviewed papers published between 2000 and 2024, the author maps the theoretical and methodological development of accounting research within family business contexts. Using a SWOT framework, the study highlights the underrepresentation of socioemotional and qualitative dimensions. The review advocates a broader investigation into private and emerging-market family firms, emphasising the need for interdisciplinary approaches that account for the behavioural and relational dynamics of family-owned enterprises.Gintarė Špogienė, Daiva Tamulevičienė, and Kristina Rudžionienė analyse five leading Lithuanian retail chains in their paper Integrating corporate social responsibility into internal decision-making in leading retail chains in Lithuania: A responsibility accounting perspectiveThey highlight a gap between publicly disclosed CSR and the information that genuinely influences managerial decisions. To reduce “informational noise” and enhance accountability, they suggest adapting responsibility accounting and reporting (RAR) to incorporate stakeholder-impact assessment and to categorise decisions as financial, philanthropic, or socially responsible, aligning internal controls with public CSR commitments and fostering more transparent, ethics-based governance.Finally, considering preparedness for the EU’s sustainability regime, Aleksandra Sulik-Górecka, Marzena Strojek-Filus, and Daniel Iskra, in their article Assessment of Polish companies’ preparedness for ESG reporting in the context of its determinants as evaluated by report preparers, explore Polish companies’ readiness through a nationwide survey and non-parametric inference. Most respondents rated themselves as only moderately prepared, with preparedness significantly linked to firm size (but not industry), about 70% viewing ESG reporting as complex, and they highlight a need for investment in personnel and reporting technologies. The study places these findings in the context of the roll-out of CSRD/ESRS and presents them as a baseline for more in-depth quality analysis.Taken together, the articles in this Special Issue reflect the complexity of modern accounting as a discipline that is simultaneously technological, behavioural, regulatory, and ethical. The contributions show how accounting continues to broaden beyond its traditional financial scope, including data analytics, artificial intelligence, linguistic transparency, and sustainability assurance. Each paper not only advances academic discussion but also provides valuable insights for practitioners, educators, and policymakers, enhancing the quality, relevance, and integrity of accounting information.The Editorial Team extends its gratitude to all authors and reviewers for their valuable contributions and diligent work in preparing this issue. We also thank our readers for their continued interest and engagement with the journal. We hope that the studies presented here will inspire further discussion, research, and innovation in the ever-evolving field of accounting.Marzena Remlein* Ana Rep Romić**The Editorial Team of ZTR is pleased to announce that in ZTR’s 49th year of publication, its four quarterly issues contained 39 articles: 25 in English and 14 in Polish. Their authors come from eleven countries (Bulgaria, Estonia, Croatia, Montenegro, Lithuania, Poland, the Czech Republic, Slovakia, Slovenia, Sweden, and Ukraine). We thank all the authors for their cooperation with the Editorial Team and the reviewers of their articles. The manuscripts submitted to ZTR were reviewed in 2025 by 73 reviewers, including 52 from Poland and 21 from abroad. The Editorial Team would like to thank all specialists who provided anonymous reviews and insightful feedback. The list of Polish and foreign reviewers is included in this issue of ZTR and on our journal’s website at https://ztr.skwp.pl/ cms/reviewers. We encourage authors and readers to visit ZTR’s website at https://ztr.skwp.pl/, which contains extensive information about ZTR, including its presence in databases (including Scopus, Web of Science, BazEkon, EBSCO Business Source Ulti-mate, Erich Plus, CEEOL, Cejsh, CROSSREF, DOAJ, and ICI Journals Master List), as well as an invitation to a thematic issue of ZTR in 2026 titled Accounting’s Expanded Horizon: Redefining Internal Practices for Organizational Flourishing (for more, see Call for papers published in ZTR, Vol. 49, No. 2 and at https://ztr.skwp.pl/cms/CMS:647). On behalf of the entire ZTR Editorial Team, I wish all authors, reviewers, members of the Editorial Board, and readers of ZTR a lot of health, happi-ness, and peace, as well as numerous professional successes in 2026. Yours sincerely,Anna Szychta","source":"DOAJ","year":2025,"language":"","subjects":["Finance"],"doi":"10.5604/01.3001.0055.5421","url":"http://ztr.skwp.pl/gicid/pdf/01.3001.0055.5421","pdf_url":"http://ztr.skwp.pl/gicid/pdf/01.3001.0055.5421","is_open_access":true,"published_at":"","score":69},{"id":"arxiv_2501.12571","title":"Exploring Unknown Social Networks for Discovering Hidden Nodes","authors":[{"name":"Sho Tsugawa"},{"name":"Hiroyuki Ohsaki"}],"abstract":"In this paper, we address the challenge of discovering hidden nodes in unknown social networks, formulating three types of hidden-node discovery problems, namely, Sybil-node discovery, peripheral-node discovery, and influencer discovery. We tackle these problems by employing a graph exploration framework grounded in machine learning. Leveraging the structure of the subgraph gradually obtained from graph exploration, we construct prediction models to identify target hidden nodes in unknown social graphs. Through empirical investigations of real social graphs, we investigate the efficiency of graph exploration strategies in uncovering hidden nodes. Our results show that our graph exploration strategies discover hidden nodes with an efficiency comparable to that when the graph structure is known. Specifically, the query cost of discovering 10% of the hidden nodes is at most only 1.2 times that when the topology is known, and the query-cost multiplier for discovering 90% of the hidden nodes is at most only 1.4. Furthermore, our results suggest that using node embeddings, which are low-dimensional vector representations of nodes, for hidden-node discovery is a double-edged sword: it is effective in certain scenarios but sometimes degrades the efficiency of node discovery. Guided by this observation, we examine the effectiveness of using a bandit algorithm to combine the prediction models that use node embeddings with those that do not, and our analysis shows that the bandit-based graph exploration strategy achieves efficient node discovery across a wide array of settings.","source":"arXiv","year":2025,"language":"en","subjects":["cs.SI","cs.CY"],"doi":"10.1609/icwsm.v19i1.35911","url":"https://arxiv.org/abs/2501.12571","pdf_url":"https://arxiv.org/pdf/2501.12571","is_open_access":true,"published_at":"2025-01-22T01:40:00Z","score":69},{"id":"ss_430d4e51bb06cc0648eb66732afc075d3bc4a886","title":"Integrating Corporate Social Responsibility into Business Strategy: Creating Sustainable Value","authors":[{"name":"Muhammad Ardiansyah"},{"name":"A. Alnoor"}],"abstract":"This research aims to explore the integration of Corporate Social Responsibility (CSR) into business strategy and its impact on creating sustainable value. The identified steps in the integration of CSR include defining purpose and values, identifying material issues, setting goals and targets, embedding CSR throughout the organization, engaging stakeholders, integrating CSR into decision-making, measuring and reporting progress, and fostering a culture of continuous improvement. The research highlights significant findings related to the integration of CSR into business strategy. Some key findings include a positive correlation between CSR practices and financial performance, including increased profitability and improved brand reputation. Additionally, integrating CSR can provide advantages in terms of competitive advantage, higher employee engagement, risk mitigation, stakeholder trust, and innovation in product or service development. The challenges that arise in the integration of CSR, such as resource constraints, resistance to change, and the need for effective implementation strategies. In conclusion, this research emphasizes the importance of integrating CSR into business strategy to create sustainable value. By aligning business objectives with social and environmental goals, engaging stakeholders, and continuously improving CSR practices, organizations can contribute to a more sustainable and inclusive future. Moreover, integrating CSR into business strategy can lead to benefits such as improved financial performance, better relationships with stakeholders, and new opportunities for innovation.","source":"Semantic Scholar","year":2024,"language":"en","subjects":null,"doi":"10.62569/iijb.v1i1.5","url":"https://www.semanticscholar.org/paper/430d4e51bb06cc0648eb66732afc075d3bc4a886","pdf_url":"https://ejournal.agungmediapublisher.com/index.php/iijb/article/download/5/5","is_open_access":true,"citations":20,"published_at":"","score":68.6},{"id":"doaj_10.26710/sbsee.v6i1.2926","title":"Impact of Digital Transformation and Green Manufacturing Practices on Firm Performance with Mediating Role of Green Product Innovation: An Empirical Investigation with PLS-SEM Modeling","authors":[{"name":"Maria Shams Khakwani"},{"name":"Anam Zafar"},{"name":"Gohar Mahmood"},{"name":"Qaisar Maqbool Khan"}],"abstract":"\nPurpose: The objective of this research is to determine the impact of green manufacturing practices and digital transformation on firm performance, with a particular focus on the mediating role of green product innovation.\n\r\n\nDesign/Methodology/Approach: The study conducted a survey of 212 employees from various businesses using a questionnaire-based method. The data is analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine the connections between digital transformation, green manufacturing practices, and company performance. The study also investigated the intermediary function of green product innovation in these connections and offered valuable insights into how sustainable practices might enhance corporate performance.\n\r\n\nFindings: This research indicates that green product innovation plays a vital role in connecting these practices to improved company success. The results suggests that organisations that have used digital transformation technologies are more inclined to foster innovation in environmental friendly goods, so enhancing sustainability and subsequently improving performance.\n\r\n\nImplications/Originality/Value: The present research contributes to the existing understanding of the impact of digital transformation and green manufacturing techniques on enhancing company performance with a specific emphasis on sustainability. The importance of digital transformation and environmentally-conscious manufacturing methods in improving the sustainability of enterprises is emphasised.\n","source":"DOAJ","year":2024,"language":"","subjects":["Social responsibility of business","Business"],"doi":"10.26710/sbsee.v6i1.2926","url":"https://publishing.globalcsrc.org/ojs/index.php/sbsee/article/view/2926","is_open_access":true,"published_at":"","score":68},{"id":"doaj_10.1186/s12992-024-01038-8","title":"Making Big Business Everybody’s Business: Aboriginal leaders’ perspectives on commercial activities influencing Aboriginal health in Victoria, Australia","authors":[{"name":"Alessandro Connor Crocetti"},{"name":"Troy Walker"},{"name":"Fiona Mitchell"},{"name":"Simone Sherriff"},{"name":"Karen Hill"},{"name":"Yin Paradies"},{"name":"Kathryn Backholer"},{"name":"Jennifer Browne"}],"abstract":"Abstract Background The commercial determinants of health is a rapidly expanding field of research; however Indigenous perspectives remain notably underrepresented. For Indigenous peoples the intersection of globalisation, colonialism and capitalism may amplify commercially-driven health inequities. This study aimed to explore the perspectives of Aboriginal leaders regarding the influence of commercial activities on Aboriginal health and wellbeing in Victoria, Australia. Methods Semi-structured interviews with 23 Aboriginal leaders from across five sectors (n = 15 urban, n = 8 rural/regional) were analysed through reflexive thematic analysis. Results Three overarching themes were identified encompassing (i) harmful commercial practices and processes, (ii) improving corporate engagement and (iii) opportunities for self-determination through business. Participants expressed concern over aggressive marketing by the gambling industry, commercial exploitation of Aboriginal culture, the privatisation of public services, and lack of oversignt of corporate social responsibility strategies. Simultaneously, Aboriginal-led businesses were viewed as opportunities for cultural connection, and financial empowerment and self-determination. Conclusion Numerous commercial entities and activities are perceived to influence Aboriginal health and wellbeing. This study highlights the need for stronger policy and regulation to mitigate harmful industry practices while incentivising the potential positive impacts of the commercial activities on Aboriginal health and wellbeing.","source":"DOAJ","year":2024,"language":"","subjects":["Public aspects of medicine"],"doi":"10.1186/s12992-024-01038-8","url":"https://doi.org/10.1186/s12992-024-01038-8","is_open_access":true,"published_at":"","score":68},{"id":"arxiv_2401.12334","title":"Business Model Contributions to Bank Profit Performance: A Machine Learning Approach","authors":[{"name":"F. Bolivar"},{"name":"Miguel A. Duran"},{"name":"A. Lozano-Vivas"}],"abstract":"This paper analyzes the relation between bank profit performance and business models. Using a machine learning-based approach, we propose a methodological strategy in which balance sheet components' contributions to profitability are the identification instruments of business models. We apply this strategy to the European Union banking system from 1997 to 2021. Our main findings indicate that the standard retail-oriented business model is the profile that performs best in terms of profitability, whereas adopting a non-specialized business profile is a strategic decision that leads to poor profitability. Additionally, our findings suggest that the effect of high capital ratios on profitability depends on the business profile. The contributions of business models to profitability decreased during the Great Recession. Although the situation showed signs of improvement afterward, the European Union banking system's ability to yield returns is still problematic in the post-crisis period, even for the best-performing group.","source":"arXiv","year":2024,"language":"en","subjects":["econ.GN"],"doi":"10.1016/j.ribaf.2022.101870","url":"https://arxiv.org/abs/2401.12334","pdf_url":"https://arxiv.org/pdf/2401.12334","is_open_access":true,"published_at":"2024-01-22T19:54:16Z","score":68},{"id":"arxiv_2409.07720","title":"Keeping it Authentic: The Social Footprint of the Trolls Network","authors":[{"name":"Ori Swed"},{"name":"Sachith Dassanayaka"},{"name":"Dimitri Volchenkov"}],"abstract":"In 2016, a network of social media accounts animated by Russian operatives attempted to divert political discourse within the American public around the presidential elections. This was a coordinated effort, part of a Russian-led complex information operation. Utilizing the anonymity and outreach of social media platforms Russian operatives created an online astroturf that is in direct contact with regular Americans, promoting Russian agenda and goals. The elusiveness of this type of adversarial approach rendered security agencies helpless, stressing the unique challenges this type of intervention presents. Building on existing scholarship on the functions within influence networks on social media, we suggest a new approach to map those types of operations. We argue that pretending to be legitimate social actors obliges the network to adhere to social expectations, leaving a social footprint. To test the robustness of this social footprint we train artificial intelligence to identify it and create a predictive model. We use Twitter data identified as part of the Russian influence network for training the artificial intelligence and to test the prediction. Our model attains 88% prediction accuracy for the test set. Testing our prediction on two additional models results in 90.7% and 90.5% accuracy, validating our model. The predictive and validation results suggest that building a machine learning model around social functions within the Russian influence network can be used to map its actors and functions.","source":"arXiv","year":2024,"language":"en","subjects":["cs.SI","cs.CY"],"doi":"10.1007/s13278-023-01161-1","url":"https://arxiv.org/abs/2409.07720","pdf_url":"https://arxiv.org/pdf/2409.07720","is_open_access":true,"published_at":"2024-09-12T03:02:52Z","score":68},{"id":"ss_5d79d604de6bc34d0b7a797b6dccb6b0534b8f52","title":"Social responsibility of business as the basis of business security in modern conditions","authors":[{"name":"R. Bilyk"},{"name":"Andrii Varvus"}],"abstract":"Introduction. Social responsibility contributes to building a positive image for the company and strengthening the trust and loyalty of customers and partners, which are critically important aspects in maintaining competitiveness and security of business. In addition, the responsible behavior of companies reduces the risks associated with non-compliance with environmental standards and norms of social justice. Considering global challenges such as war, inequality, and the need for sustainable development, the social responsibility of business becomes an element of corporate strategy and an essential component of overall economic security. The study and implementation of the principles of social responsibility in the conditions of the modern business environment have a significant potential for increasing the level of economic security of enterprises, promoting their stable development, and positively impacting society in general. Thus, this article focuses on essential aspects of a business's social responsibility in supporting and expanding commercial activity in Ukraine in modern conditions. The article aims to study modern processes of the development of social responsibility in business to strengthen the security of entrepreneurship in modern economic conditions. The results. The main aspects of the social responsibility of business and its role in increasing the efficiency of enterprise security are studied. The level of social responsibility of Ukrainian companies is characterized. Ways to increase business activity by forming a positive image, strengthening reputation, and establishing strong relations with clients and partners were studied. The concept of \"social responsibility of business\" is defined. The main functions of social responsibility in business have been studied. Conclusions. The development of social responsibility in crises, in particular during war, is substantiated. Recommendations on applying a modern social responsibility model to increase business activity have been developed, considering the values and specifics of Ukrainian society. Keywords: social responsibility, entrepreneurship, business, competitiveness, social projects","source":"Semantic Scholar","year":2023,"language":"en","subjects":null,"doi":"10.36887/2415-8453-2023-3-48","url":"https://www.semanticscholar.org/paper/5d79d604de6bc34d0b7a797b6dccb6b0534b8f52","is_open_access":true,"citations":6,"published_at":"","score":67.18},{"id":"ss_e83ca18078fe465d9bb8ed425fa30ce6af259937","title":"SOCIAL RESPONSIBILITY OF BUSINESS AS SUSTAINABLE DEVELOPMENT APPROACH IN MANAGEMENT","authors":[{"name":"Roman Zvarych"},{"name":"Igor Rivilis"}],"abstract":"The feature of the effective functioning of social relations and the condition of sustainable dynamics of the country's development is socially responsible behaviour of business. In times of crisis, socio-economic processes become unstable, social risks increase and deepen. It is important to balance of social processes by reconciling the interests of economic entities and society, social proportions and certain priorities. In this aspect, the problem of social responsibility of business through the creation of a favourable business environment is of particular importance. As a result, it is important to study the process of corporate social responsibility as sustainable development approach in management. The objective of article is methodological research the concept of social responsibility of business, the key elements of its development, the obstacles to its implementation and systematic improvements of its management. It is proved that responsible business supports high rates of economic growth, ensuring career growth for all employees, as a growing business constantly needs to attract new employees. It is justified that the policy of social responsibility of business must be implemented at the level of strategic management in the activities of the marketing, production and sales departments, as well as in the understanding of the strategy and the readiness to implement it in the workplace. It is suggested that in order to increase the social responsibility of business, it is necessary to ensure the reliability of indicators of financial and non-financial (social) reporting and assessment of the effectiveness of socio-economic costs.","source":"Semantic Scholar","year":2023,"language":"en","subjects":null,"doi":"10.15837/aijes.v17i1.5773","url":"https://www.semanticscholar.org/paper/e83ca18078fe465d9bb8ed425fa30ce6af259937","pdf_url":"https://univagora.ro/jour/index.php/aijes/article/download/5773/1969","is_open_access":true,"citations":5,"published_at":"","score":67.15},{"id":"doaj_10.3390/en16062935","title":"Viable Fully Integrated Energy Community Based on the Holistic \u003cem\u003eLINK\u003c/em\u003e Approach","authors":[{"name":"Albana Ilo"},{"name":"Helmut Bruckner"},{"name":"Markus Olofsgard"},{"name":"Marketa Adamcova"},{"name":"Andrea Werner"}],"abstract":"The EU policymakers have adopted legislation to support communities taking responsibility for the energy transition. However, their development and integration are still in their early stages: many studies are performed without considering the overlapped social, economic, political, electrical, and information technology tasks simultaneously. This paper is the first to look at energy communities in their entirety, from the roles of the actors to the organisation, regulation, technical solution, and the market, to the use and business cases. The waterfall methodology was used throughout the work. The results show that energy communities can be viable by becoming reliable players so DSOs can better integrate the acquired flexibility and other services into their processes without compromising power supply. Their technical integration requires a coordinated operation and control of the entire power grid, including transmission and distribution, and the end-users, as proposed by the \u003ci\u003eLINK\u003c/i\u003e holistic solution. The suggested fractal-based market structure, with the national, regional and local markets harmonised with the grid, facilitates the direct participation of small customers and distributed resources to the energy market. The results of this work may help policymakers, regulators, and industry representatives define new energy policies and processes related to research and development programs for implementing fully integrated renewable energy communities.","source":"DOAJ","year":2023,"language":"","subjects":["Technology"],"doi":"10.3390/en16062935","url":"https://www.mdpi.com/1996-1073/16/6/2935","is_open_access":true,"published_at":"","score":67},{"id":"doaj_10.53909/rms.05.01.0196","title":"Corporate Social Responsibility through Collaboration in the Supply Chain: Insights into a More Sustainable Economy","authors":[{"name":"Farhan Zeb  Khaskhelly"},{"name":"Ali  Raza"},{"name":"Hemal  Azhar"},{"name":"Nida Zehra  Zehra"},{"name":"Muhammad  Hassan Safdar"},{"name":"Maryam  Khokhar"}],"abstract":"\nPurpose\n\n\nThe purpose of this study is to explore and analyze corporate social responsibility (CSR) as a helpful tool in solving significant societal concerns in countries where there is a greater desire for social and economic growth, such as Pakistan.\n\n\nMethodology\n\n\nIn order to examine the current issues on supply chain collaboration for sustainability, this paper used a triangulation research method. In order to determine indicators in a CSR-intensive environment, data, and literature, the energy sector publications on EUR-Lex, international and European official papers, and the online site of the European Commission data sources were analyzed in this study. The indicators were divided into groups based on their sources (sets of standards and guidelines, council frameworks, document series, tools, and comprehensive legislation), as well as their intended uses (financial, social, and environmental).\n\n\nFindings\n\n\nThe findings state that supply chain collaboration completely fulfills CSR for a viable economy. It focuses on three leading fashion brands and assesses their impact using open-source data, past research, and their official websites. It also highlights how, in comparison to global corporations, Pakistani business satisfies their corporate social responsibility. \n\n\nConclusion\n\n\nIt is concluded that a supply chain can help companies minimize the environmental impact of their supply chain processes. Further, CSR is a part of the supply chain that helps businesses determine their social and economic responsibilities by focusing on environmental aspects to add to a more sustainable economy.\n","source":"DOAJ","year":2023,"language":"","subjects":["Management. Industrial management","Business","Finance"],"doi":"10.53909/rms.05.01.0196","url":"https://rmsjournal.com/index.php/admin/article/view/196","is_open_access":true,"published_at":"","score":67},{"id":"doaj_10.1186/s40991-023-00078-4","title":"Towards a definition of sustainable banking - a consolidated approach in the context of guidelines and strategies","authors":[{"name":"Markus Riegler"}],"abstract":"Abstract Sustainable development efforts, initiated by the SDGs and the Paris Agreement on climate change, are bringing banking to the center of the debate, which calls for, among other things, sustainable banking. In the current academic discussion, sustainable banking is described as a terminological jungle that is subject to change over time. Using Webster and Watson’s conceptual model, this review analyzes the definitions and conceptual descriptions used in academia to present a consolidated result. The definition analysis conducted in this paper shows that definitions used mostly refer to the implementation of social, environmental aspects in the respective business strategies and / or to the offering of sustainably labeled products. This paper also shows that the various forms of the definition have a purely descriptive character and that measurability and comparability are hardly possible due to the lack of a generally accepted sustainability index.","source":"DOAJ","year":2023,"language":"","subjects":["Social responsibility of business","Business ethics"],"doi":"10.1186/s40991-023-00078-4","url":"https://doi.org/10.1186/s40991-023-00078-4","is_open_access":true,"published_at":"","score":67},{"id":"arxiv_2310.09802","title":"Exploitation Business: Leveraging Information Asymmetry","authors":[{"name":"Kwangseob Ahn"}],"abstract":"This paper investigates the \"Exploitation Business\" model, which capitalizes on information asymmetry to exploit vulnerable populations. It focuses on businesses targeting non-experts or fraudsters who capitalize on information asymmetry to sell their products or services to desperate individuals. This phenomenon, also described as \"profit-making activities based on informational exploitation,\" thrives on individuals' limited access to information, lack of expertise, and Fear of Missing Out (FOMO).   The recent advancement of social media and the rising trend of fandom business have accelerated the proliferation of such exploitation business models. Discussions on the empowerment and exploitation of fans in the digital media era present a restructuring of relationships between fans and media creators, highlighting the necessity of not overlooking the exploitation of fans' free labor.   This paper analyzes the various facets and impacts of exploitation business models, enriched by real-world examples from sectors like cryptocurrency and GenAI, thereby discussing their social, economic, and ethical implications. Moreover, through theoretical backgrounds and research, it explores similar themes like existing exploitation theories, commercial exploitation, and financial exploitation to gain a deeper understanding of the \"Exploitation Business\" subject.","source":"arXiv","year":2023,"language":"en","subjects":["cs.CY","econ.GN"],"url":"https://arxiv.org/abs/2310.09802","pdf_url":"https://arxiv.org/pdf/2310.09802","is_open_access":true,"published_at":"2023-10-15T11:18:54Z","score":67},{"id":"arxiv_2305.18907","title":"Multitask learning for recognizing stress and depression in social media","authors":[{"name":"Loukas Ilias"},{"name":"Dimitris Askounis"}],"abstract":"Stress and depression are prevalent nowadays across people of all ages due to the quick paces of life. People use social media to express their feelings. Thus, social media constitute a valuable form of information for the early detection of stress and depression. Although many research works have been introduced targeting the early recognition of stress and depression, there are still limitations. There have been proposed multi-task learning settings, which use depression and emotion (or figurative language) as the primary and auxiliary tasks respectively. However, although stress is inextricably linked with depression, researchers face these two tasks as two separate tasks. To address these limitations, we present the first study, which exploits two different datasets collected under different conditions, and introduce two multitask learning frameworks, which use depression and stress as the main and auxiliary tasks respectively. Specifically, we use a depression dataset and a stressful dataset including stressful posts from ten subreddits of five domains. In terms of the first approach, each post passes through a shared BERT layer, which is updated by both tasks. Next, two separate BERT encoder layers are exploited, which are updated by each task separately. Regarding the second approach, it consists of shared and task-specific layers weighted by attention fusion networks. We conduct a series of experiments and compare our approaches with existing research initiatives, single-task learning, and transfer learning. Experiments show multiple advantages of our approaches over state-of-the-art ones.","source":"arXiv","year":2023,"language":"en","subjects":["cs.CL","cs.SI"],"doi":"10.1016/j.osnem.2023.100270","url":"https://arxiv.org/abs/2305.18907","pdf_url":"https://arxiv.org/pdf/2305.18907","is_open_access":true,"published_at":"2023-05-30T10:04:01Z","score":67}],"total":4535659,"page":1,"page_size":20,"sources":["CrossRef","DOAJ","arXiv","Semantic Scholar"],"query":"Social responsibility of business"}