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  • Frontiers Media SA  (2)
  • Alam, Muhammad Mansoor  (2)
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  • Frontiers Media SA  (2)
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  • 1
    Online Resource
    Online Resource
    Applying artificial intelligence techniques for predicting the environment, social, and governance (ESG) pillar score based on balance sheet and income statement data: A case of non-financial companies of USA, UK, and Germany
    Frontiers Media SA ; 2022
    In:  Frontiers in Environmental Science Vol. 10 ( 2022-10-4)
    Details
    In: Frontiers in Environmental Science, Frontiers Media SA, Vol. 10 ( 2022-10-4)
    Abstract: Due to globalization, environment, social, and governance (ESG) issues have gained importance over the last few decades. ESG is a worldwide issue, which clarifies that organizations throughout the world are lacking in contribution to the environment, society, and corporate governance characteristics for sustainable development. The problem of ESG spread over all stakeholders needs to be addressed. In this regard, rating agencies also have a close eye on ESG issues and have developed the methodology of score that aims to provide disclosure on ESG metrics which, in return, help investors and asset managers better differentiate between responsible and irresponsible companies. The ESG score has become an important tool among asset managers but is highly questioned in terms of reliability. The study objective was to develop machine learning algorithms to assess how balance sheet and income statement data impact the Thomson Reuters ESG score for non-financial public companies of USA, UK, and Germany from 2008 to 2020. In addition, the study also has an objective to assess which machine learning (ML) algorithm better predicts the ESG score using structural data, that is, return on assets (ROA), return on equity (ROE), earning per share (EPS), earnings before interest and taxes (EBIT), dividend yield, and net sales. The results concluded that balance sheet and income statement data are critical in explaining the ESG score, and the ANN algorithm outperforms with minimum RMSE and MAE values. All in all, the results of the study, based on the concept of artificial intelligence, bring suggestion for improvement to regulatory bodies, researchers, academia, practitioners, publicly listed companies around the globe, and last but not the least to the US, UK, and Germany markets. Moreover, it also provides suggestions for up-to-date compliance of ESG-relevant activities for boosting the firm performance.
    Type of Medium: Online Resource
    ISSN: 2296-665X
    URL: Article
    DOI: 10.3389/fenvs.2022.975487
    Language: Unknown
    Publisher: Frontiers Media SA
    Publication Date: 2022
    detail.hit.zdb_id: 2741535-1
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    Online Resource
  • 2
    Online Resource
    Online Resource
    An empirical mediation analysis of technological innovation based on artificial intelligence in the relationship between economic development and corporate governance mechanism
    Frontiers Media SA ; 2022
    In:  Frontiers in Environmental Science Vol. 10 ( 2022-10-5)
    Details
    In: Frontiers in Environmental Science, Frontiers Media SA, Vol. 10 ( 2022-10-5)
    Abstract: Although strong recommendations and steps have been developed and taken to adopt the latest technological trend through corporate governance reforms for improving the economic development, however, the trend toward adopting the latest technology has not been adopted and thus has remained a big issue in the non-financial sector for the last two decades around the globe. The study used GLS (random effect) regression estimator to a sample composed of 1600 firm-year observations from 2017 to 2021. The findings indicated that the majority of the firms were involved in an income-decreasing economic situation. Moreover, the findings evidenced that compliance with some specific CG attributes welcomed the technological innovation and significantly had an impact on the economic development. However, some CG attributes of the models did not play any significant role in technological innovation and economic development which needs improvement. Moreover, this study also evidenced that the impact of CG attributes is not directly affecting economic development but is mediated by the technological innovation, which is of importance to managers of a firm, who hold responsibility for investing and financing activities. In addition, this study revealed a fully significant mediating role of technological innovation in the relationship of BOD meetings, audit committee size, managerial ownership, and foreign ownership with economic development. However, no significant mediating role of technological innovation was observed in the relationship of independent BOD and economic development. All in all, the results of this study have significance for regulatory bodies, researchers, academic researchers, practitioners, publicly listed companies in Malaysia, the Bursa Malaysia and the security commission to uplift their financial performance and curb EM activities through the effective use of CG mechanisms.
    Type of Medium: Online Resource
    ISSN: 2296-665X
    URL: Article
    DOI: 10.3389/fenvs.2022.999096
    Language: Unknown
    Publisher: Frontiers Media SA
    Publication Date: 2022
    detail.hit.zdb_id: 2741535-1
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
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