Purpose: The current study investigates the effect of industry 4.0 on green practices, including green manufacturing and green logistics, in the context of emerging economies.Design/methodology/approach: A cross-sectional data were collected from 234 manufacturing firms in Pakistan, and PLS-SEM was employed to test hypotheses.Findings: With the advent of industry 4.0 in the current era, more emphasis is being given to the adoption of digital technologies in every field. The adoption of the green approach in supply chain management provides firms with socioeconomic and environmental benefits. The study results indicate that industry 4.0 positively affects green practices, including green manufacturing and green logistics. Moreover, the results also illustrate that these green practices have a substantial effect on the sustainability performance of the firms.Research limitations/implications: This study provides an amplified understanding of the industry 4.0 technologies in the adoption of green practices. The outcomes also offer a policy framework for managers, legislators and manufacturers to promote green practices (i.e. green manufacturing and green logistics) in businesses.Originality/value: Although several recent studies have tried to investigate the effect of green practices on sustainability performance. However, as per the author's best knowledge, very few studies have analyzed the influence of industry 4.0 on green practices (i.e. green manufacturing and green logistics) in the context of emerging economies.

Purpose: The current research investigates how the adoption of Artificial Intelligence (AI)—a set of technologies designed to enhance decision-making and automate processes—impacts Integrated Financial Reporting (IFR) in Gulf Cooperation Council (GCC) listed firms, which present the typical features of emerging economies. It is postulated that their IFR is enhanced as firms within these markets experience AI adoption. In addition, the study also focuses on the role of audit quality towards AI adoption and the IFR relationship within these regions. To this effect, the study examines the moderation effect of audit quality (using its sub-components i.e. audit fee, audit industry specialization and restatement) on the relationship between AI adoption experience and IFR in GCC. Design/methodology/approach: The investigation draws upon panel data consisting of 2,912 non-financial firm-year observations covering the period from 2010 to 2023 across GCC markets. To achieve its purpose, the study applies the conventional ordinary least square (OLS) to estimate the effect of AI adoption experience on IFR. Subsequently, to guarantee the robustness of the results, this study utilizes the propensity score matching (PSM) technique. Findings: The results from empirical analysis disclose a direct impact of AI adoption on the IFR of the firms within GCC markets. Furthermore, the study also discovers that the high level of audit quality moderates this positive relationship. Therefore, in the GCC regions, firms with higher AI adoption show higher IFR effectiveness, mainly in the presence of specialized auditors and increased audit fees, whereas their relationship is stronger in the absence of restatements. The results are robust when tested through the PSM technique. Originality/value: The results of this study highlight the significance for policymakers to ensure comprehensive AI adoption in GCC markets, as well as the appointment of industry specialists and the standardization of audit fees to support the improvement of IFR in the regions.