The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors' report, the chairman's statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

This research aims to investigate how institutional pressures, such as legal, cultural, and normative factors, affect CSR reporting (CSRR) in the context of a developing nation. Based on the purposive sample method, 272 DSE-listed companies from 2017–18 to 2020–21 were identified, and 1088 observations were investigated in this research. The study also employed a content analysis approach to preparing the CSRR index, considering 40 items. The proposed hypotheses were then investigated using the OLS regression model. Applying the neo-institutional theory and the regression analysis results revealed that CSR reporting is positively and significantly associated with the country’s institutional environment. Specifically, the presence of CSR reporting guidelines, the reforming of the corporate governance code, firms auditing with big audit firms, the company’s multinational operations, and firm GRI registration positively impact CSR reporting. As opposed to that, firms’ membership in CSR-related associations was found to have a negative and insignificant impact on CSR reporting. This study pays rigorous attention to policy-level and managerial implications. Mainly, the study provides the regulatory bodies with a valuable insight into applying institutional factors to enhance firm CSR reporting. The study’s findings added to the body of knowledge on CSR reporting by presenting new data on the influence of institutional elements on CSR reporting in the setting of a developing nation like Bangladesh.

There is a dearth of longitudinal studies of corporate social responsibility expenditure (CSRE) and corporate governance in Bangladesh, which has been the impetus for this study. The study aims to identify the relationship between ownership structure and CSR expenditure. The empirical study considered a longitudinal period of 2007–2019 of listed financial firms (banks and non-banking financial institutions) of Bangladesh. The final sample consisted of 461 firm-year observations for 53 firms. The study incorporated a set of theories, including agency cost theory and stakeholder theory. The study applied the ordinary least square (OLS) regression technique to test hypotheses. The results of multiple regression analysis showed that foreign ownership and managerial ownership contribute positively and significantly to CSRE. However, the study did not document any relationship between institutional ownership and CSRE. The study used rigorous and alternative measurement techniques to further verify the findings. It was concluded that value creation from CSRE is highly dependent on the ownership structure of financial firms. The empirical study has significant theoretical and managerial implications. AcknowledgmentComments and suggestions from the discussants and paper presenters and audiences of International Conference on Sustainable Innovation (ICoSI 2020) at Universitas Muhammadiyah Yogyakarta, Indonesia, have been gratefully acknowledged, which helps us to improve the quality of this paper.

This study explores the intersection of organizational sustainability and digital transformation by providing a comprehensive bibliometric and content analysis of existing literature. Using data from the Scopus database, the research employs bibliometric tools such as VOSviewer to analyze trends, identify key themes, and map the intellectual structure of the field. The analysis focuses on publications from 2016 to 2025, highlighting the significant growth of research in this domain, particularly after 2018, indicating a rising scholarly interest in sustainable digital innovation. The Results reveal that most publications are concentrated in high-impact journals, with top contributing countries including the United States, the United Kingdom, China, and Germany. Affiliations are drawn mainly from prestigious academic institutions, underscoring the field’s strong educational foundation. Co-authorship analysis illustrates moderate yet increasing international collaboration, with developed countries leading the partnerships. Keyword co-occurrence analysis identifies five prominent thematic clusters centered around digital transformation, sustainability, innovation, Industry 4.0, and organizational performance. Content analysis of the most highly cited articles reveals a growing emphasis on integrating digital technologies, such as AI, IoT, and blockchain, into sustainable business strategies to enhance efficiency, transparency, and adaptability. These articles underline the importance of aligning digital innovation with environmental and social goals. This study provides Practical recommendations to organizations, managers, and employees. Theoretical implications by showing how digital transformation and sustainability intersect with disruptive innovation, absorptive capacity, network theory, and institutional theory, emphasizing the need for inclusive, knowledge-driven, and ethically grounded organizational change. The study acknowledges limitations, including the exclusive use of the Scopus database, which may omit relevant literature from other sources. Additionally, the rapidly evolving nature of digital technologies may lead to shifts in trends not yet captured by current publications. Despite these constraints, the research provides valuable insights and lays a foundation for future studies at the intersection of sustainability and digital transformation.

Tourism and hospitality research increasingly uses machine learning, platform traces and big-data forecasting, yet many analytics studies still treat culture as background context rather than as a source of meaning, behavior and model validity. This conceptual article develops a Culturally Responsive Tourism Intelligence framework by integrating recent peer-reviewed work on cross-cultural tourism encounters, smart tourism technologies, machine learning and big-data forecasting. Using a structured integrative documentary synthesis, the article identifies how cultural encounters generate digital traces, how numerical, textual, visual and behavioral data can be connected without reducing culture to a technical feature, and how predictive models can be assessed through technical, cultural and ethical validity. The synthesis shows that tourism analytics becomes more useful when digital traces are interpreted through cultural meanings, language practices, visitor expectations, stakeholder relations and governance conditions. The proposed framework links cultural encounter, data trace, feature construction, model layer, validation and governance, and decision outcome. The contribution is a theory-building model that moves tourism analytics beyond technical prediction toward culturally valid, explainable and stakeholder-sensitive decision support.

This study addresses the pressing need to integrate cloud computing and artificial intelligence (AI) into Bangladesh’s tertiary accounting curriculum to keep up with modern information technology in a world where AI and cloud computing are increasing. Notwithstanding the rapid growth of Bangladesh’s economy and ICT sector, a substantial gap persists in incorporating AI and cloud computing into the accounting study curriculum. While these advances enhance efficiency, accessibility, flexibility, and economic viability, they face challenges related to safety, confidentiality, and insufficient investment in emerging technology. This article advocates for reforming the educational curriculum to incorporate emerging technology, hence fostering the development of future reskilled accounting professionals.