{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,7,7]],"date-time":"2026-07-07T02:16:13Z","timestamp":1783390573418,"version":"3.54.6"},"reference-count":83,"publisher":"Emerald","issue":"2","license":[{"start":{"date-parts":[[2025,3,13]],"date-time":"2025-03-13T00:00:00Z","timestamp":1741824000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["MEDAR"],"published-print":{"date-parts":[[2025,3,25]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title>\n<jats:p>The purpose of this study is to examine the impact of adopting artificial intelligence (AI) on the quality of corporate sustainability reporting. The role of sustainability committees, including specialist environmental, social and governance (ESG) committees, in moderating this dynamic is also examined.<\/jats:p>\n<\/jats:sec>\n<jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>Regression analysis is used to analyze the quality of ESG\/sustainability disclosures of listed Chinese companies from 2015 to 2022. Robustness is ensured through fixed effects analysis, while endogeneity concerns are addressed using one-year lagged measures and the three-stage least squares (3SLS) approach. Sustainability committees are categorized based on their ESG specific focus areas, and aligned with the corresponding ESG disclosure pillars. In addition, for the governance pillar, the analysis is extended by segmenting the sample based on state ownership status. Stakeholder theory and the dynamic capability view are used to frame the analysis.<\/jats:p>\n<\/jats:sec>\n<jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>The results reveal that AI adoption enhances overall sustainability reporting quality and pillar-specific ESG disclosure quality. This positive effect is amplified by the presence of sustainability committees. Examining the heterogeneous impact of these committees revealed stronger associations between sustainability committee specialization and relevant ESG pillar disclosure quality (except for governance), suggesting that use of specialist committees can improve disclosure outcomes. Notably, within non-state-owned enterprises, governance-focused committees positively moderate the AI\u2212disclosure relationship, highlighting a nuanced effect based on ownership structure.<\/jats:p>\n<\/jats:sec>\n<jats:sec><jats:title content-type=\"abstract-subheading\">Practical implications<\/jats:title>\n<jats:p>The findings offer empirical support for companies to leverage AI in sustainability reporting. This study finds evidence to support the creation of sustainability committees, as a key corporate governance mechanism to drive corporate sustainability reporting. The use of specialist sustainability committees can drive improvements in disclosure quality relating to specific ESG pillars. The research indicates that disclosure over governance remains poor and will require additional regulatory effort to encourage entities to provide higher quality governance-related disclosures. In terms of ownership structure, the study found that non-state-owned enterprises are more efficient in using specialist sustainability committees to improve disclosure quality.<\/jats:p>\n<\/jats:sec>\n<jats:sec><jats:title content-type=\"abstract-subheading\">Social implications<\/jats:title>\n<jats:p>The findings highlight the potential of AI in supporting high-quality sustainability reporting and the strategic role of sustainability committees in this dynamic. The publication of high-quality sustainability reports is critical in meeting stakeholder demands for transparency and corporate accountability on sustainability.<\/jats:p>\n<\/jats:sec>\n<jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>The findings offer insights into AI\u2019s role in supporting high-quality sustainability reporting. By examining the moderating effects of sustainability committees, the research goes beyond examining a general impact to exploring how corporate governance mechanisms impact this relationship. In addition, the unique data on Chinese companies highlights differences between state-owned and non-state-owned enterprises, with the latter exhibiting greater potential to leverage specialist sustainability committees for improving sustainability reporting.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/medar-02-2024-2374","type":"journal-article","created":{"date-parts":[[2025,3,11]],"date-time":"2025-03-11T04:56:56Z","timestamp":1741669016000},"page":"708-732","source":"Crossref","is-referenced-by-count":25,"title":["AI adoption, ESG disclosure quality and sustainability committee heterogeneity: evidence from Chinese companies"],"prefix":"10.1108","volume":"33","author":[{"given":"Khwaja","family":"Naveed","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Muhammad Bilal","family":"Farooq","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Muhammad Kaleem","family":"Zahir-Ul-Hassan","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Fawad","family":"Rauf","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"140","published-online":{"date-parts":[[2025,3,13]]},"reference":[{"key":"key2025032111120299600_ref001","doi-asserted-by":"publisher","first-page":"102309","DOI":"10.1016\/j.cpa.2021.102309","article-title":"Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for \u2018harmonisation\u2019 of sustainability reporting","volume":"82","year":"2022","journal-title":"Critical Perspectives on Accounting"},{"key":"key2025032111120299600_ref002","article-title":"Sustainable development goals disclosure (SDGD) recommendations","year":"2020"},{"key":"key2025032111120299600_ref003","first-page":"237","article-title":"Artificial intelligence and economic growth","volume-title":"The Economics of Artificial Intelligence: An Agenda","year":"2018"},{"issue":"5","key":"key2025032111120299600_ref004","doi-asserted-by":"publisher","first-page":"507","DOI":"10.5465\/256973","article-title":"Who matters to CEOs? An investigation of stakeholder attributes and salience, corporate performance, and CEO values","volume":"42","year":"1999","journal-title":"Academy of Management Journal"},{"key":"key2025032111120299600_ref005","doi-asserted-by":"publisher","first-page":"120635","DOI":"10.1016\/j.techfore.2021.120635","article-title":"Literature review on digitalization capabilities: co-citation analysis of antecedents, conceptualization and consequences","volume":"166","year":"2021","journal-title":"Technological Forecasting and Social Change"},{"issue":"6","key":"key2025032111120299600_ref006","doi-asserted-by":"publisher","first-page":"2392","DOI":"10.1002\/bse.2509","article-title":"Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices","volume":"29","year":"2020","journal-title":"Business Strategy and the Environment"},{"key":"key2025032111120299600_ref007","doi-asserted-by":"publisher","first-page":"122264","DOI":"10.1016\/j.techfore.2022.122264","article-title":"Artificial intelligence and corporate innovation: a review and research agenda","volume":"188","year":"2023","journal-title":"Technological Forecasting and Social Change"},{"issue":"1","key":"key2025032111120299600_ref008","doi-asserted-by":"publisher","first-page":"27","DOI":"10.2308\/JETA-19-11-20-47","article-title":"The robots are coming\u2026 but aren\u2019t here yet: the use of artificial intelligence technologies in the public accounting profession","volume":"18","year":"2021","journal-title":"Journal of Emerging Technologies in Accounting"},{"issue":"6","key":"key2025032111120299600_ref209","doi-asserted-by":"crossref","first-page":"395","DOI":"10.1016\/j.aos.2014.01.003","article-title":"Accounting and sustainable development: an exploration","volume":"39","year":"2014","journal-title":"Accounting, Organizations and Society"},{"issue":"3","key":"key2025032111120299600_ref009","article-title":"Managing artificial intelligence","volume":"45","year":"2021","journal-title":"MIS Quarterly"},{"issue":"1","key":"key2025032111120299600_ref010","doi-asserted-by":"publisher","first-page":"103","DOI":"10.5465\/amj.2009.36461950","article-title":"Environmental performance and executive compensation: an integrated agency-institutional perspective","volume":"52","year":"2009","journal-title":"Academy of Management Journal"},{"key":"key2025032111120299600_ref011","doi-asserted-by":"publisher","first-page":"113402","DOI":"10.1016\/j.jbusres.2022.113402","article-title":"In consilium apparatus: artificial intelligence, stakeholder reciprocity, and firm performance","volume":"155","year":"2023","journal-title":"Journal of Business Research"},{"issue":"3","key":"key2025032111120299600_ref012","doi-asserted-by":"publisher","first-page":"1","DOI":"10.2308\/acch-52450","article-title":"Auditor response to negative media coverage of client environmental, social, and governance practices","volume":"33","year":"2019","journal-title":"Accounting Horizons"},{"key":"key2025032111120299600_ref013","doi-asserted-by":"crossref","first-page":"103072","DOI":"10.1016\/j.omega.2024.103072","article-title":"Weighing in on the average weights: measuring corporate social performance (CSP) score using DEA","volume":"126","year":"2024","journal-title":"Omega"},{"issue":"2","key":"key2025032111120299600_ref014","doi-asserted-by":"publisher","first-page":"485","DOI":"10.1002\/csr.1814","article-title":"Social trust and corporate social responsibility: evidence from China","volume":"27","year":"2020","journal-title":"Corporate Social Responsibility and Environmental Management"},{"issue":"4","key":"key2025032111120299600_ref015","doi-asserted-by":"publisher","first-page":"453","DOI":"10.1287\/orsc.1060.0192","article-title":"Attention as the mediator between top management team characteristics and strategic change: the case of airline deregulation","volume":"17","year":"2006","journal-title":"Organization Science"},{"issue":"1","key":"key2025032111120299600_ref016","doi-asserted-by":"crossref","first-page":"147","DOI":"10.2308\/TAR-2019-0506","article-title":"Why is corporate virtue in the eye of the beholder? The case of ESG ratings","volume":"97","year":"2022","journal-title":"The Accounting Review"},{"key":"key2025032111120299600_ref017","doi-asserted-by":"publisher","first-page":"188","DOI":"10.1016\/j.jebo.2023.05.008","article-title":"Artificial intelligence and firm-level productivity","volume":"211","year":"2023","journal-title":"Journal of Economic Behavior and Organization"},{"issue":"6","key":"key2025032111120299600_ref018","doi-asserted-by":"publisher","first-page":"504","DOI":"10.1016\/j.jaccpubpol.2011.03.005","article-title":"Where firms choose to disclose voluntary environmental information","volume":"30","year":"2011","journal-title":"Journal of Accounting and Public Policy"},{"issue":"6","key":"key2025032111120299600_ref019","doi-asserted-by":"publisher","first-page":"1636","DOI":"10.1177\/0149206311411506","article-title":"The effect of board characteristics on firm environmental performance","volume":"37","year":"2011","journal-title":"Journal of Management"},{"issue":"3","key":"key2025032111120299600_ref020","doi-asserted-by":"publisher","first-page":"423","DOI":"10.1007\/s10551-015-2664-7","article-title":"The role of board environmental committees in corporate environmental performance","volume":"140","year":"2017","journal-title":"Journal of Business Ethics"},{"issue":"3","key":"key2025032111120299600_ref021","doi-asserted-by":"publisher","first-page":"376","DOI":"10.1080\/15309576.2005.11051839","article-title":"Accountability and the promise of performance: in search of the mechanisms","volume":"28","year":"2005","journal-title":"Public Performance and Management Review"},{"key":"key2025032111120299600_ref223","doi-asserted-by":"crossref","first-page":"1926","DOI":"10.1016\/j.jclepro.2016.08.127","article-title":"Who should be on a board corporate social responsibility committee?","volume":"140","year":"2017","journal-title":"Journal of Cleaner Production"},{"issue":"2","key":"key2025032111120299600_ref022","doi-asserted-by":"publisher","first-page":"461","DOI":"10.1287\/orsc.1080.0401","article-title":"Cognition and renewal: comparing CEO and organizational effects on incumbent adaptation to technical change","volume":"20","year":"2009","journal-title":"Organization Science"},{"issue":"7","key":"key2025032111120299600_ref023","doi-asserted-by":"publisher","DOI":"10.1002\/bse.3353","article-title":"Board gender diversity and ESG decoupling: does religiosity matter?","volume":"32","year":"2023","journal-title":"Business Strategy and the Environment"},{"issue":"5","key":"key2025032111120299600_ref024","doi-asserted-by":"publisher","DOI":"10.1002\/bse.3677","article-title":"Corporate digitalization and green innovation: evidence from textual analysis of firm annual reports and corporate green patent data in China","volume":"33","year":"2024","journal-title":"Business Strategy and the Environment"},{"key":"key2025032111120299600_ref025","doi-asserted-by":"publisher","first-page":"106101","DOI":"10.1016\/j.econmod.2022.106101","article-title":"Can enterprise digitization improve ESG performance?","volume":"118","year":"2023","journal-title":"Economic Modelling"},{"issue":"5","key":"key2025032111120299600_ref026","doi-asserted-by":"publisher","first-page":"1240","DOI":"10.1108\/AAAJ-06-2017-2958","article-title":"Understanding how managers institutionalise sustainability reporting: evidence from Australia and New Zealand","volume":"32","year":"2019","journal-title":"Accounting, Auditing and Accountability Journal"},{"issue":"1","key":"key2025032111120299600_ref027","first-page":"307","article-title":"The shaping of sustainability assurance through the competition between accounting and non-accounting providers","volume":"32","year":"2019","journal-title":"Accounting, Auditing and Accountability Journal"},{"issue":"2","key":"key2025032111120299600_ref028","doi-asserted-by":"publisher","first-page":"417","DOI":"10.1108\/AAAJ-11-2018-3727","article-title":"How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement","volume":"33","year":"2020","journal-title":"Accounting, Auditing and Accountability Journal"},{"issue":"5","key":"key2025032111120299600_ref231","doi-asserted-by":"crossref","first-page":"965","DOI":"10.1108\/SAMPJ-04-2020-0113","article-title":"Examining the extent of and drivers for materiality assessment disclosures in sustainability reports","volume":"12","year":"2021","journal-title":"Sustainability Accounting, Management and Policy Journal"},{"issue":"1","key":"key2025032111120299600_ref029","doi-asserted-by":"crossref","first-page":"48","DOI":"10.1108\/SAMPJ-03-2023-0166","article-title":"Non-financial information assurance: a review of the literature and directions for future research","volume":"15","year":"2024","journal-title":"Sustainability Accounting, Management and Policy Journal"},{"issue":"1","key":"key2025032111120299600_ref030","first-page":"292","article-title":"Forward-looking information: does IIRC framework adoption matter?","volume":"16","year":"2024","journal-title":"Sustainability Accounting, Management and Policy Journal"},{"issue":"3","key":"key2025032111120299600_ref031","doi-asserted-by":"crossref","first-page":"3519","DOI":"10.1111\/acfi.13045","article-title":"Who pays attention to sustainability reports and why? Evidence from Google Search activity","volume":"63","year":"2023","journal-title":"Accounting and Finance"},{"key":"key2025032111120299600_ref235","volume-title":"Strategic Management: A Stakeholder Approach","year":"2010"},{"issue":"4","key":"key2025032111120299600_ref032","doi-asserted-by":"publisher","first-page":"2434","DOI":"10.1002\/bse.3257","article-title":"Does the presence of an environmental committee strengthen the impact of board gender diversity on corporate environmental disclosure? Evidence from Sub-Saharan Africa","volume":"32","year":"2023","journal-title":"Business Strategy and the Environment"},{"key":"key2025032111120299600_ref237","article-title":"GRI 2: General Disclosures 2021","author":"Global Reporting Initiative","year":"2021"},{"key":"key2025032111120299600_ref033","volume-title":"Basic Econometrics","year":"2009"},{"issue":"2","key":"key2025032111120299600_ref034","doi-asserted-by":"publisher","first-page":"349","DOI":"10.1007\/s10551-022-05181-3","article-title":"Governing corporate social responsibility decoupling: the effect of the governance committee on corporate social responsibility decoupling","volume":"185","year":"2023","journal-title":"Journal of Business Ethics"},{"issue":"8\/9","key":"key2025032111120299600_ref035","doi-asserted-by":"publisher","first-page":"915","DOI":"10.1108\/MAJ-12-2015-1293","article-title":"Audit committee and integrated reporting practice: does internal assurance matter?","volume":"31","year":"2016","journal-title":"Managerial Auditing Journal"},{"issue":"4","key":"key2025032111120299600_ref036","doi-asserted-by":"crossref","first-page":"1007","DOI":"10.1108\/MEDAR-02-2021-1212","article-title":"The role of digital transformation in enabling continuous accounting and the effects on intellectual capital: the case of oracle","volume":"30","year":"2022","journal-title":"Meditari Accountancy Research"},{"issue":"1","key":"key2025032111120299600_ref037","doi-asserted-by":"publisher","first-page":"213","DOI":"10.1007\/s10551-007-9572-4","article-title":"A stakeholder approach to corporate social responsibility: a fresh perspective into theory and practice","volume":"82","year":"2008","journal-title":"Journal of Business Ethics"},{"issue":"1","key":"key2025032111120299600_ref038","doi-asserted-by":"publisher","first-page":"26","DOI":"10.1002\/sd.1569","article-title":"Social proximity and environmental NGO relationships in corporate sustainability reports","volume":"23","year":"2015","journal-title":"Sustainable Development"},{"issue":"2","key":"key2025032111120299600_ref039","doi-asserted-by":"publisher","first-page":"341","DOI":"10.1108\/SAMPJ-01-2021-0009","article-title":"Sustainability reporting and approaches to materiality: tensions and potential resolutions","volume":"13","year":"2022","journal-title":"Sustainability Accounting, Management and Policy Journal"},{"issue":"5","key":"key2025032111120299600_ref040","doi-asserted-by":"crossref","first-page":"587","DOI":"10.1080\/00014788.2019.1611730","article-title":"Fad or future? Automated analysis of financial text and its implications for corporate reporting","volume":"49","year":"2019","journal-title":"Accounting and Business Research"},{"key":"key2025032111120299600_ref041","doi-asserted-by":"publisher","first-page":"102091","DOI":"10.1016\/j.pacfin.2023.102091","article-title":"The ESG rating, spillover of ESG ratings, and stock return: evidence from Chinese listed firms","volume":"80","year":"2023","journal-title":"Pacific-Basin Finance Journal"},{"key":"key2025032111120299600_ref042","article-title":"Impact of AI adoption on ESG performance: evidence from Chinese firms","year":"2024","journal-title":"Energy and Environment"},{"issue":"4","key":"key2025032111120299600_ref043","doi-asserted-by":"publisher","first-page":"409","DOI":"10.1016\/j.bar.2014.01.002","article-title":"Gender diversity, board independence, environmental committee and greenhouse gas disclosure","volume":"47","year":"2015","journal-title":"The British Accounting Review"},{"key":"key2025032111120299600_ref044","unstructured":"Library, T.C. (2010), \u201cOrganization trends\u201d, available at: https:\/\/capitalresearch.org\/article\/the-corporate-library-servant-of-special-interests\/"},{"issue":"3","key":"key2025032111120299600_ref045","doi-asserted-by":"publisher","first-page":"285","DOI":"10.1007\/s10551-006-9253-8","article-title":"Sustainable development and corporate performance: a study based on the Dow Jones Sustainability Index","volume":"75","year":"2007","journal-title":"Journal of Business Ethics"},{"issue":"1","key":"key2025032111120299600_ref046","doi-asserted-by":"publisher","first-page":"321","DOI":"10.5465\/amj.2014.0847","article-title":"Whose call to answer: institutional complexity and firms\u2019 CSR reporting","volume":"60","year":"2017","journal-title":"Academy of Management Journal"},{"key":"key2025032111120299600_ref252","doi-asserted-by":"crossref","first-page":"29","DOI":"10.1007\/s10551-012-1324-4","article-title":"Monitoring intensity and stakeholders\u2019 orientation: how does governance affect social and environmental disclosure?","volume":"114","year":"2013","journal-title":"Journal of Business Ethics"},{"issue":"2","key":"key2025032111120299600_ref047","doi-asserted-by":"publisher","first-page":"206","DOI":"10.1108\/JAAR-01-2017-0024","article-title":"Board gender diversity and ESG disclosure: evidence from the USA","volume":"19","year":"2018","journal-title":"Journal of Applied Accounting Research"},{"issue":"1","key":"key2025032111120299600_ref048","doi-asserted-by":"publisher","first-page":"125","DOI":"10.1007\/s40804-021-00233-z","article-title":"The use of technology in corporate management and reporting of climate-related risks","volume":"23","year":"2022","journal-title":"European Business Organization Law Review"},{"issue":"1","key":"key2025032111120299600_ref049","doi-asserted-by":"crossref","first-page":"38","DOI":"10.1093\/rcfs\/cfac008","article-title":"Economic significance in corporate finance","volume":"13","year":"2024","journal-title":"The Review of Corporate Finance Studies"},{"issue":"3","key":"key2025032111120299600_ref050","doi-asserted-by":"publisher","first-page":"1268","DOI":"10.1002\/bse.2432","article-title":"Board gender diversity and environmental, social, and economic value creation: does family ownership matter?","volume":"29","year":"2020","journal-title":"Business Strategy and the Environment"},{"issue":"13","key":"key2025032111120299600_ref051","doi-asserted-by":"publisher","first-page":"1395","DOI":"10.1002\/smj.717","article-title":"Environmental context, managerial cognition, and strategic action: an integrated view","volume":"29","year":"2008","journal-title":"Strategic Management Journal"},{"key":"key2025032111120299600_ref052","doi-asserted-by":"crossref","first-page":"101688","DOI":"10.1016\/j.jcorpfin.2020.101688","article-title":"Business sustainability factors and stock price informativeness","volume":"64","year":"2020","journal-title":"Journal of Corporate Finance"},{"key":"key2025032111120299600_ref053","unstructured":"PwC (2019), \u201cA practical guide to responsible artifcial intelligence (AI)\u201d, available at: www.pwc.com\/gx\/en\/issues\/data-and-analytics\/artificial-intelligence\/what-is-responsible-ai\/responsible-ai-practical-guide.pdf"},{"issue":"6","key":"key2025032111120299600_ref054","doi-asserted-by":"publisher","first-page":"1331","DOI":"10.19030\/jabr.v28i6.7347","article-title":"The impact of audit committees personal characteristics on earnings management: evidence from China","volume":"28","year":"2012","journal-title":"Journal of Applied Business Research (JABR)"},{"issue":"4","key":"key2025032111120299600_ref055","doi-asserted-by":"publisher","first-page":"301","DOI":"10.1016\/j.mar.2013.06.004","article-title":"Stakeholders\u2019 influence on environmental strategy and performance indicators: a managerial perspective","volume":"24","year":"2013","journal-title":"Management Accounting Research"},{"key":"key2025032111120299600_ref056","volume-title":"Principles of Industrial Psychology","year":"1954"},{"issue":"8","key":"key2025032111120299600_ref057","doi-asserted-by":"publisher","first-page":"867","DOI":"10.1007\/s11573-016-0819-3","article-title":"Impact of ESG factors on firm risk in Europe","volume":"86","year":"2016","journal-title":"Journal of Business Economics"},{"key":"key2025032111120299600_ref058","doi-asserted-by":"publisher","DOI":"10.1016\/j.resourpol.2021.102144","article-title":"Environmental, social and governance performance and financial risk: moderating role of ESG controversies and board gender diversity","volume":"72","year":"2021","journal-title":"Resources Policy"},{"issue":"4","key":"key2025032111120299600_ref059","doi-asserted-by":"publisher","first-page":"222","DOI":"10.1016\/j.jik.2021.04.001","article-title":"How globalization is changing digital technology adoption: an international perspective","volume":"6","year":"2021","journal-title":"Journal of Innovation and Knowledge"},{"issue":"7","key":"key2025032111120299600_ref060","doi-asserted-by":"publisher","first-page":"509","DOI":"10.1002\/(SICI)1097-0266(199708)18:7","article-title":"Dynamic capabilities and strategic management","volume":"18","year":"1997","journal-title":"Strategic Management Journal"},{"issue":"6","key":"key2025032111120299600_ref061","doi-asserted-by":"publisher","first-page":"2194","DOI":"10.1002\/bse.2495","article-title":"Board gender diversity, environmental committee and greenhouse gas voluntary disclosures","volume":"29","year":"2020","journal-title":"Business Strategy and the Environment"},{"key":"key2025032111120299600_ref062","doi-asserted-by":"publisher","first-page":"120783","DOI":"10.1016\/j.jclepro.2020.120783","article-title":"Sustainability accounting and reporting in the industry 4.0","volume":"258","year":"2020","journal-title":"Journal of Cleaner Production"},{"issue":"5","key":"key2025032111120299600_ref063","doi-asserted-by":"publisher","first-page":"667","DOI":"10.1108\/09513570010353756\/full\/html","article-title":"Methodological issues\u2010reflections on quantification in corporate social reporting content analysis","volume":"13","year":"2000","journal-title":"Accounting, Auditing and Accountability Journal"},{"issue":"22","key":"key2025032111120299600_ref064","doi-asserted-by":"publisher","first-page":"3812","DOI":"10.3390\/electronics11223812","article-title":"An empirical framework for assessment of the effects of digital technologies on sustainability accounting and reporting in the European Union","volume":"11","year":"2022","journal-title":"Electronics"},{"issue":"4","key":"key2025032111120299600_ref065","doi-asserted-by":"publisher","first-page":"333","DOI":"10.1007\/s00187-020-00308-x","article-title":"Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings","volume":"31","year":"2020","journal-title":"Journal of Management Control"},{"issue":"7","key":"key2025032111120299600_ref066","doi-asserted-by":"crossref","first-page":"3241","DOI":"10.1002\/bse.2800","article-title":"An environmental policy of green intellectual capital: green innovation strategy for performance sustainability","volume":"30","year":"2021","journal-title":"Business Strategy and the Environment"},{"issue":"3","key":"key2025032111120299600_ref067","doi-asserted-by":"publisher","first-page":"287","DOI":"10.1111\/beer.12602","article-title":"Company ESG performance and institutional investor ownership preferences","volume":"33","year":"2023","journal-title":"Business Ethics, the Environment and Responsibility"},{"key":"key2025032111120299600_ref233","doi-asserted-by":"crossref","first-page":"102166","DOI":"10.1016\/j.irfa.2022.102166","article-title":"Digitalization, competition strategy and corporate innovation: evidence from chinese manufacturing listed companies","volume":"82","year":"2022","journal-title":"International Review of Financial Analysis"},{"issue":"10","key":"key2025032111120299600_ref068","doi-asserted-by":"publisher","first-page":"e20278","DOI":"10.1016\/j.heliyon.2023.e20278","article-title":"The impact of environmental regulation, environment, social and government performance, and technological innovation on enterprise resilience under a green recovery","volume":"9","year":"2023","journal-title":"Heliyon"},{"issue":"18","key":"key2025032111120299600_ref069","doi-asserted-by":"publisher","first-page":"26396","DOI":"10.1007\/s11356-021-17800-z","article-title":"Knowledge graph analysis and visualization of AI technology applied in COVID-19","volume":"29","year":"2022","journal-title":"Environmental Science and Pollution Research"},{"key":"key2025032111120299600_ref070","doi-asserted-by":"publisher","first-page":"100201","DOI":"10.1016\/j.wre.2022.100201","article-title":"Market response to the hierarchical water environment regulations on heavily polluting firm: evidence from China","volume":"39","year":"2022","journal-title":"Water Resources and Economics"},{"issue":"1","key":"key2025032111120299600_ref071","doi-asserted-by":"publisher","first-page":"454","DOI":"10.1108\/ITP-04-2021-0254\/full\/html","article-title":"Antecedents and outcomes of artificial intelligence adoption and application in the workplace: the socio-technical system theory perspective","volume":"36","year":"2023","journal-title":"Information Technology and People"},{"issue":"7","key":"key2025032111120299600_ref271","doi-asserted-by":"crossref","first-page":"2887","DOI":"10.1002\/bse.2777","article-title":"Examining the extent of and determinants for sustainability assurance quality: The role of audit committees","volume":"30","year":"2021","journal-title":"Business Strategy and the Environment"},{"key":"key2025032111120299600_ref072","first-page":"100025","article-title":"AI technologies for education: recent research and future directions","volume":"2","year":"2021","journal-title":"Computers and Education: Artificial Intelligence"},{"key":"key2025032111120299600_ref073","doi-asserted-by":"publisher","first-page":"110461","DOI":"10.1109\/ACCESS.2020.3000505","article-title":"The impact of artificial intelligence and blockchain on the accounting profession","volume":"8","year":"2020","journal-title":"IEEE Access"},{"issue":"1","key":"key2025032111120299600_ref074","doi-asserted-by":"crossref","first-page":"5","DOI":"10.1007\/s10723-023-09720-8","article-title":"Accounting information systems and strategic performance: the interplay of digital technology and edge computing devices","volume":"22","year":"2024","journal-title":"Journal of Grid Computing"},{"issue":"3","key":"key2025032111120299600_ref075","doi-asserted-by":"publisher","first-page":"428","DOI":"10.1108\/SAMPJ-12-2015-0112","article-title":"Towards environmental management accounting for trade-offs","volume":"7","year":"2016","journal-title":"Sustainability Accounting, Management and Policy Journal"}],"container-title":["Meditari Accountancy Research"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/MEDAR-02-2024-2374\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/MEDAR-02-2024-2374\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,24]],"date-time":"2025-07-24T21:55:42Z","timestamp":1753394142000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/medar\/article\/33\/2\/708-732\/1243729"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025,3,13]]},"references-count":83,"journal-issue":{"issue":"2","published-online":{"date-parts":[[2025,3,13]]},"published-print":{"date-parts":[[2025,3,25]]}},"alternative-id":["10.1108\/MEDAR-02-2024-2374"],"URL":"https:\/\/doi.org\/10.1108\/medar-02-2024-2374","relation":{},"ISSN":["2049-372X","2049-372X"],"issn-type":[{"value":"2049-372X","type":"print"},{"value":"2049-372X","type":"electronic"}],"subject":[],"published":{"date-parts":[[2025,3,13]]}}}