This article explores two primary questions: first, whether the issuance of green bonds contributes to environmental protection, particularly regarding their performance after the adoption of net-zero emission policies; and second, whether issuers of green bonds can have economic benefits. Using the Difference-in-Differences (DID) model to analyze green and conventional bonds issued from 2013 to 2023, the study finds no significant correlation between green bond issuance and CO₂ emissions following net-zero adoption. Nevertheless, our findings are important and deserve attention as they indicate that the carbon reduction policies have not exerted sufficient pressure on bond issuers to reduce emissions. At the same time, however, a closer examination of issuing entities reveals that those issuing only green bonds tend to have higher ESG ratings, lower CO2 emissions, and lower financing costs. This suggests that such issuers achieve substantial environmental benefits and economic advantages. In contrast, entities issuing both conventional and green bonds do not demonstrate the same environmental benefits. This finding raises concerns about potential greenwashing, suggesting that entities issuing both green and conventional bonds may engage in practices that contradict environmental protection while presenting their activities as environmentally friendly through green bonds. The study also highlights that the impact of bond features on ESG scores and CO₂ emissions varies significantly across different types of issuers. Finally, the paper recommends that policymakers strengthen carbon reduction policies, establish mechanisms to prevent greenwashing, and integrate CO₂ emissions and ESG factors into assessment systems. Additionally, it calls for special attention to the carbon emissions of entities in low- and middle-income countries, as well as those in the manufacturing sector, to support the healthy development of green finance.

1. In today’s turbulence environment, globalization is gaining the momentum and creates integrated markets across the globe. A major dimension of globalization is the integration of capital or in o...

The IASB generates the International Accounting Standards and the Conceptual Framework in an attempt to create higher quality financial statements. Through this article, the extent to which this objective has been achieved is examined. Specifically, one fundamental (relevance) and one enhancing (timeliness) qualitative characteristic, as set by the IAS Committee through the conceptual framework, are under study. The sample consists of listed companies of 15 European countries that have adopted IAS mandatorily. Generally, the obtained findings support an increase in the quality of the financial statements and indicate a positive relationship between relevance and earnings timeliness.

The integration of artificial intelligence (AI) into education in the United Arab Emirates (UAE) is moving rapidly as it becomes increasingly mandatory, yet schools often lack the proper expertise and resources to achieve successful implementation. AI integration is not just about having access to AI large language models and supplying schools with the right machines; it is also about ensuring the right preparation before introducing the tools and connectivity. Existing research has primarily focused on technological capabilities or individual attitudes, offering limited insight into how human, organizational, and well-being factors jointly shape institutional readiness. This study examines the determinants of AI adoption readiness in K–12 education using quantitative survey data collected from 602 teachers across public and private schools in the United Arab Emirates. The study builds on the technology–organization–environment framework and behavioral perception theory to test the influence of multiple factors on perceived usefulness. Professional development availability, school encouragement, access to AI tools, work–life balance, teaching experience, and institutional readiness in schools were examined. The findings of this study suggest that cultural readiness is as important as technical readiness. In addition, it underscores the primacy of perception, leadership support, and infrastructure alignment in shaping the transformation. This study presents an empirically tested explanatory framework that may inform policymakers and school leaders seeking to conduct AI transformation. It also offers practical implications for designing professional development, leadership strategy, and implementation models to support sustainable AI integration.

Environmental, Social, and Governance (ESG) has become a key concept in sustainable development and is receiving growing attention. However, the relationship between ESG performances and corporate green innovation remains insufficiently explored. Guided by sustainable principles, firms are transitioning from profit-oriented models to value-driven strategies. This shift brings fundamental changes to their competitive logic and advantages, necessitating a theoretical re-evaluation of the factors driving corporate innovation. Given the interdisciplinary nature of ESG and GI, traditional literature review methods may fail to offer a comprehensive overview. This study employs bibliometric analysis and systematic literature review to examine the evolution, research trends, and knowledge structure of ESG and GI. Using CiteSpace, this study analysed 792 articles from the Web of Science Core Collection (2008–2024.10), revealing that research in this domain has entered a phase of rapid growth and has attracted considerable attention from international journals. Major contributions come from China, the UK and the US, yet international collaboration needs improvement. Core research themes include “sustainable development” “corporate social responsibility (CSR)” and “firm performance” while emerging trends focus on “Media Attention” “Green Technological Innovation” and “Green Investment.” Subsequently, the systematic literature analysis reveals that the influence of ESG on green innovation constitutes a complex, multi-layered interactive system, shaped primarily by mediating, moderating, and contextual factors. Mediating mechanisms facilitate green innovation by optimizing resource allocation, alleviating financing constraints, and strengthening stakeholder trust. Moderating factors such as environmental policies, executive characteristics, and market competition serve a critical regulatory function within this system. Additionally, contextual factors, including industry and firm characteristics, as well as internal and external environments, further enhance the applicability and relevance of the proposed framework. This study offers a comprehensive and systematic overview of the integration of ESG and GI, which may provide useful insights for future research and potentially contribute to corporate green transformation and the pursuit of sustainability goals.