This paper delves into the impact of the automation-driven evolution of enterprise resource planning systems (ERPSs) on sustainability accounting and reporting and the associated challenges. By employing a holistic approach focusing on the current characteristics of both ERPSs and automation platforms and an inductive approach to perform a content analysis, this study highlights how the new generation of ERPSs can support the improvement of accounting in general and sustainability accounting and reporting quality in particular. The analysis was based on information provided by the developers of leading ERPSs and automation platforms with a significant worldwide market share. In this paper, we deepen the understanding of the role that ERPSs play in improving sustainability accounting and reporting, focusing on both the benefits and challenges derived from the impact generated by increasing the integration of robotic process automation and intelligent process automation solutions. The results obtained have academic and managerial implications, addressing a research gap concerning the understanding of the consequences of ERPSs evolution from the perspective of professionals and the competitive edge companies can take advantage of to improve sustainability reporting and accounting processes.

Digitalization and sustainable development represent two highly topical subjects, each of them being primarily debated in the literature. Although it is evident that digitalization brings new opportunities and challenges for the management of organizations and for meeting their sustainable strategies, there are relatively few studies analyzing the relationship between the two. Therefore, the objective of the present study is to analyze the relationship between digitalization and sustainable development in the European Union (EU) countries, between 2019 and 2021, before and during the COVID-19 pandemic. On this matter, the link between Digital Economy and Society Index (DESI), on one side, and Sustainable Development Goal Index (SDG Index) and Spillover Index (SS Index), on the other side, has been analyzed using correlations. While DESI refers to the monitoring of digital advancement of the EU member states, SDG Index and SS Index are based on many indicators and give a multidimensional perspective regarding sustainable development. Results show a positive and significant relationship between DESI and SDG Index, and the effect gradually decreases during the analyzed period. Regarding the relationship between DESI and SS Index, the correlation was negative, but significant in 2020 and 2019 only. At the level of each geographical region, the relationship between DESI and SDG Index was positive, with a larger effect in the Northern and Western region and the Southern region compared to the Central and Eastern region, but this effect was not statistically significant. In addition, the relationship between DESI and SS Index was negative and significant at the level of the Central and Eastern region and the Southern region but positive and not statistically significant at the level of the Northern and Western region. In addition to previous papers on this field, this study adds the analysis between digitalization and the Spillover Index. In addition, while previous studies seek to identify the relationship between digitalization and sustainability at a single country level or region, this study presents the correlation analysis at the EU level and compares the results for each EU region. Following the results, our study gives arguments for reshaping the concept of sustainable development given that digitalization is becoming an essential business component.

Circular economy (CE) research has advanced significantly in recent years in areas like environmental science, engineering, and technology. Governance presents CE strategies as imperative and compelling, often linked to efforts to achieve sustainable business development. However, the financial quantification of a CE is still underexplored and heterogeneous, with multiple research streams exploring the financial dimension. The aims of this study are twofold: (i) to analyze the productivity of the scientific literature and the conceptual evolution of circularity as it relates to financial strategies; and (ii) to formulate future research directions addressing a CE in close connection with financial sustainability knowledge. Bilbiometrix R-package 2023.12.1 and VOSviewer version 1.6.20 were used to analyze a sample of 279 articles retrieved from WoS and Scopus using the PRISMA protocol. The analysis covered the period 2010–2023, with the diachronic thematic analysis revealing four key themes: (1) CE and green financial performance; (2) environmental impact of CE; (3) performance approach of CE and metrics; (4) CE and sustainable development. Building on previous knowledge, we developed an integrated and multidisciplinary framework of CE embedded in financial performance. Future research agenda shaped by the emerging themes and research gaps can support managers, shareholders, or governance in incorporating CE policies into operational activities and strengthening sustainable circularity knowledge.

Protocols for clustering and routing in the Internet of Things ecosystem should consider minimizing power consumption. Existing approaches to cluster-based routing issues in the Internet of Things environment often face the challenge of uneven power consumption. This study created a clustering method utilising swarm intelligence to obtain a more even distribution of cluster heads. In this work, a firefly optimization method and an aquila optimizer algorithm are devised to select the intermediate and cluster head nodes required for routing in accordance with the NP-Hard nature of clustered routing. The effectiveness of this hybrid clustering and routing approach has been evaluated concerning the following metrics: remaining energy, mean distances, number of hops, and node balance. For assessing Internet of things platforms, metrics like network throughput and the number of the living node are crucial, as these systems rely on battery-operated equipment to regularly capture environment data and transmit specimens to a base station. Proving effective, the suggested technique has been found to improve system energy usage by at least 18% and increase the packet delivery ratio by at least 25%.

Numerous studies have shown that ERP systems can improve organizational performance and efficiency. Thus, the main concepts addressed in the paper are ERP systems, their performance and the manner in which they improve financial and non-financial reporting. The purpose of this paper is to observe the relationship between ERP systems and financial reporting. The role of these systems is to ensure transparency over the financial and non-financial reporting process of an organization. The research method is represented by an archival analysis (organization’s annual reports) to highlight the relationship between ERP systems and financial and non-financial reporting, given the impact of ERP systems on the information used to prepare financial and non-financial reports and how the organization changes after implementing these systems. The results highlight the significant role of ERP systems within an organization, in terms of performance and improvements in financial and non-financial reporting.

One of the most important goals of humanity has always been happiness. In our daily life, happiness is conditioned by different variables, such as relationships with certain groups of individuals, health, security values, expectations, etc. Over the years, technology, especially digitalization, has revolutionized the world and changed our lives. In this context, empirical research on digitalization has grown enormously during the last decade; however, studies on the relationship between digitalization and happiness remain limited. As such, the objective of the present paper is to present an empirical investigation on the relationship between digitalization and happiness in the European Union (EU) during the period 2019–2021, before and during the COVID-19 pandemic. In this context, the link between the Digital Economy and Society Index (DESI) and World Happiness Index (WHI) globally for all EU countries, at the level of each WHI variable and at the level of geographical groups in the EU was analyzed using correlations. While the DESI indicator acts as a basis for policymakers, governments, regional administrators and public officials to invest in areas of priority with an evidence-based approach, the WHI indicator can be an important tool for guiding public policy and measuring its effectiveness. The results show that there was a positive and significant relationship between the two indicators at the level of EU countries in all three years. The results also show that in the Western and Northern regions of the EU, the relationship between the two indicators was stronger compared to the other regions. Thus, our study offers supporting arguments for the digital transformation of happiness and provides alternate methodologies and perspectives on the interactions between digitalization and happiness. Moreover, it can help policymakers direct their attention to the importance of digitalization for people’s happiness.