The present research is conducted on the Chinese corporate sector and raises the basic questions associated with the adoption and implementation of corporate disclosure practices such as SDGs. The sample for this research consisted of 100 Chinese companies, which are listed in the Shanghai Stock Exchange from 2016 to 2018. For this purpose, content analysis is developed. More specifically, a quantitative approach is applied to quantify and identify certain contents or words in the given text. Our results show that Chinese companies seem to be more focused on certain aspects of the UN SDGs at the cost of others, but the overall situation is, at best, not encouraging. The focus of attention of Chinese companies seems to be infrastructure development, industrial innovation, and economic growth, along with the provision of a dignified and respectable working environment, affordable and clean energy, and peace, justice, and strong institutions. The results can be used as guidelines by Chinese companies to determine the actual presence or absence of SDGs implementation inside the process of value creation as an integral part of their practices about corporate disclosure. The main contribution of this research relates to the analysis of the adoption and implementation efforts to report SDGs and the contribution of such reporting towards the fulfillment of the UN Agenda 2030. This can be of interest to researchers working on the given topic. It is of utmost importance for government policymakers and corporate decision-makers, who want to support companies that are contributing towards the achievement and adaptation of SDGs as part of their overall objectives.

One of the latest innovations in business and technology is the use of big data, as daily data are generated by billions of events. The big data issue is now considered in the accountants and finance professionals’ field as one of the most important sources for the analysis of financial products and services. This study is very innovative, with our research aiming to identify the opportunities, challenges, and implications of big data in the finance area. It is our purpose to find competitive advantages in terms of the extent to which big data brings visible benefits, also pointing out the challenges that a company may face in this field, such as cases of customers’ data security or customer satisfaction processes. The identification of this kind of dynamics allows us to draw conclusions on the advantages of big data based on these analyses and big data’s deep impact on finance. In particular, big data is now commonly used by financial institutions and banks for analytical purposes in financial market contexts. We conducted an exploratory survey of the existing literature to highlight such connections. In the last part of our study, we also propose directions for future research.

A relatively high share of small-scale farmers in China is living in a precarious environment that limits their productivity. Moreover, small-scale farmers are among the most vulnerable population characterized by the lack of capital, therefore, they face difficulties in coping with the negative effects of climate risk. A good financial system is among the numerous solutions to help farmers to be more resilient to external risks. However, the traditional financial system often excludes the most vulnerable population. Therefore, this study attempts to understand the relationship between climate risk, digital inclusive finance, and the income of the farmers. Specifically, we want to verify if digital inclusive finance mitigates the impact of climate risk, thus increasing the income of farmers. For that, we used panel data from 288 prefecture-level cities in China from 2011 to 2020. We found that climate risk decreases the income of farmers, and the magnitude of the effect of climate risk is higher for middle and low-income farmers, for cities with a relatively low level of agricultural insurance, and in the northern region. Thus, climate risk increases the income gap between farmers and between urban and rural areas. Moreover, we found that digital inclusive finance, the coverage breadth, usage depth, and digitalization level of digital finance mitigate the adverse effect of climate risk on the income of farmers. This paper provides new perspectives for policymakers to mitigate the effect of climate risk on the income of farmers, improve the ability of farmers to adapt to climate change and reduce the income gap between farmers and between urban-rural areas.