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Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption (2023) and the Proposal for a Directive on Asset Recovery and Confiscation (2022). This paper aims to discuss these developments from the perspective of the UNCAC, to identify missing elements in the EU’s asset recovery mechanisms.

Critical approach towards EU anti-corruption policy (discussing the problems and solutions). Review of EU developments in asset recovery law.

There is a political will on the part of the EU to fight corruption through the rules enshrined in the UNCAC. However, improving EU law by introducing a new type of confiscation of unexplained wealth and criminalising illicit enrichment, without establishing convergent rules for the return of corrupt assets from EU territory to the countries of origin, cannot be seen as sufficient action to achieve the UNCAC’s objectives. In modelling mechanisms of the return of assets, the EU should search for solutions to overcome the difficulties resulting from the ordre public clause remaining a significant factor conditioning mutual legal assistance.

This paper discusses the possible input of the EU, as a non-State Party to the UNCAC, to advance implementing the UNCAC solutions on asset recovery by establishing convergent rules for the return of corrupt assets from EU territory to countries of origin.

This article aims to analyse the relationship between the environmental, social and governance (ESG) score and the cost of capital of 600 large, mid and small capitalization companies across 17 countries that are component of the EURO STOXX 600 Index. By examining whether ESG has an impact on the cost of capital, this article contributes to the solutions to improve the impact of organizations and societies on sustainable development. The article further examines whether the effect is because of the environmental, social and/or governance components. In addition, the article analyses which WACC component (i.e. the cost of equity, the cost of debt, the beta or the leverage ratio) is affected. Furthermore, this article analyses whether a high ESG score can substitute for a weaker legal environment.

The results were obtained by using ordinary least squares panel data modelling to analyse the relationship between the ESG score and the cost of capital. The sample consists of companies that are part of the STOXX Europe 600 Index over the period 2018–2021, which is composed of 600 companies, including large, mid and small capitalization firms listed across 17 countries. The sample finally includes 1,960 firm-year observations.

Companies with a higher ESG score tend to have a lower cost of capital, but this relationship holds only for firms domiciled in countries with a weaker legal environment. In addition, these firms should not only increase their ESG score to create a more sustainable environment but also to reduce their cost of debt. Environmental and social factors have a significantly negative impact on the cost of capital only in countries with a weaker legal environment, while the governance component positively impacts the cost of capital by allowing firms to borrow more.

There is not yet a standardized taxonomy to define ESG, making the study dependent on commercial data providers.

The new insights can be used by companies domiciled in countries with weaker legal environments to reduce their cost of capital. The results also allow us to know on which components of the ESG score to focus. It can also help policymakers, specifically those in countries with a weaker legal environment, to provide incentives to further stimulate ESG investments and disclosure, thereby contributing to a more sustainable society.

To achieve the sustainable development goals put forward by the United Nations, it is important for firms to invest in ESG projects. It is nevertheless insightful to know whether these ESG investments, which are currently observed as a cost, also provide benefits to firms and in which countries. If firms clearly see the advantages of investing in ESG projects, they are likely to proactively engage in them.

This article is the first, to the best of the authors’ knowledge, to focus on 17 European countries, thereby capturing divergent legal environments. This setting allows us to answer the main novel research question, namely, whether the ESG score can act as a substitute for the legal environment in which the company is domiciled. The article also goes further than previous articles by examining whether the effect is because of the environmental, social and/or governance component and whether these impact the components of the weighted cost of capital, namely, the cost of equity, the cost of debt, the beta or the leverage ratio of the companies.

The application of integrated project delivery (IPD) in conjunction with building information modeling (BIM) and Lean Construction (LC) as the efficient method for improving collaboration and delivering construction projects has been acknowledged by construction academics and professionals. Once organizations have fully embraced BIM, IPD and LC integration, a measurement tool such as a maturity model (MM) for benchmarking their progress and setting realistic goals for continuous improvement will be required. In the context of MMs literature, however, no comprehensive analysis of these three construction management methods has been published to reveal the current trends and common themes in which the models have approached each other.

Therefore, this study integrates systematic literature review (SLR) and thematic analysis techniques to review and categorize the related MMs; the key themes in which the interrelationship between BIM, IPD and LC MMs has been discussed and conceptualized in the attributes; the shared characteristics of the existing BIM, IPD and LC MMs, as well as their strengths and limitations. The Preferred Reporting Items for Systematic Reviews (PRISMA) method has been used as the primary procedure for article screening and reviewing published papers between 2007 and 2022.

Despite the growth of BIM, IPD and LC integration publications and acknowledgment in the literature, no MM has been established that holistically measures BIM, IPD and LC integration in an organization. This study identifies five interrelated and overlapping themes indicative of the collaboration of BIM, IPD and LC in existing MMs' structure, including customer satisfaction, waste minimization, Lean practices and cultural and legal aspects. Furthermore, the MMs' common characteristics, strengths and limitations are evaluated to provide a foundation for developing future BIM, IPD and LC-related MMs.

This paper examines the current status of research and the knowledge gaps around BIM, IPD and LC MMs. In addition, the highlighted major themes serve as a foundation for academics who intend to develop integrated BIM, IPD, and LC MMs. This will enable researchers to build upon these themes and establish a comprehensive list of maturity attributes fulfilling the BIM, IPD and LC requirements and principles. In addition, the MMs' BIM, IPD and LC compatibility themes, which go beyond themes' intended characteristics in silos, increase industry practitioners' awareness of the underlying factors of BIM, IPD and LC integration.

This review article is the first of a kind to analyze the interaction of IPD, BIM and LC in the context of MMs in current AEC literature. This study concludes that BIM, IPD and LC share several joint cornerstones according to the existing MMs.

This study aims to facilitate access to vascular disease screening for low-income individuals living in remote and conflict areas based on the results of a pilot trial in Colombia. Also, to increase the amount of diagnosis training of vascular surgery (VS) in civilians.

The operation method includes five stages: strategy development and adjustment; translation of the strategy into a real-world setting; operation logistics planning; strategy analysis and adoption. The operation plan worked efficiently in this study’s sample. It demonstrated high sensibility, efficiency and safety in a real-world setting.

The authors developed and implemented a flow model operating plan for screening vascular pathologies in low-income patients pro bono without proper access to vascular health care. A total of 140 patients from rural areas in Colombia were recruited to a controlled screening session where they underwent serial noninvasive ultrasound assessments conducted by health professionals of different training stages in VS.

The plan was designed to be implemented in remote, conflict areas with limited access to VS care. Vascular injuries are critically important and common among civilians and military forces in regions with active armed conflicts. As this strategy can be modified and adapted to different medical specialties and geographic areas, the authors recommend checking the related legislation and legal aspects of the intended areas where we will implement this tool.

Different sub-specialties can implement the described method to be translated into significant areas of medicine, as the authors can adjust the deployment and execution for the assessment in peripheral areas, conflict zones and other public health crises that require a faster response. This is necessary, as the amount of training to which VS trainees are exposed is low. A simulated exercise offers a novel opportunity to enhance their current diagnostic skills using ultrasound in a controlled environment.

Evaluating and assessing patients with limited access to vascular medicine and other specialties can decrease the burden of vascular disease and related complications and increase the number of treatments available for remote communities.

It is essential to assess the most significant number of patients and treat them according to their triage designation. This management is similar to assessment in remote areas without access to a proper VS consult. The authors were able to determine, classify and redirect to therapeutic interventions the patients with positive findings in remote areas with a fast deployment methodology in VS.

Access to health care is limited due to multiple barriers and the assessment and response, especially in peripheral areas that require a highly skilled team of medical professionals and related equipment. The authors tested a novel mobile assessment tool for remote and conflict areas in a rural zone of Colombia.

This paper aims to demonstrate how the new generative artificial intelligence (AI) tool ChatGPT changes knowledge work for individuals and what are the implications of this change for companies.

Based on 22 interviews from informants across different industries, the authors conducted an inductive analysis on the use and utility of ChatGPT in knowledge work. Based on this initial analysis, they discovered different ways in which ChatGPT either augments human agency, makes it redundant or lacks capability in that regard.

The authors develop a 2 × 2 framework of algorithmic assistance, which demonstrates four ways in which ChatGPT (and generative AI in general) interacts with knowledge workers, depending on the usefulness of ChatGPT in particular tasks and the type of the task (routine vs creative).

Based on the insights from the interviews, the authors propose a set of actionable questions for individual knowledge workers and companies from four viewpoints: skills and capabilities; team structure and workflow coordination; culture and mindset; and business model innovation.

To the best of the authors’ knowledge, this study is among the first to identify and analyze the use of ChatGPT by knowledge workers across different industries.

This paper focuses on image-to-text manuscript processing through Handwritten Text Recognition (HTR), a Machine Learning (ML) approach enabled by Artificial Intelligence (AI). With HTR now achieving high levels of accuracy, we consider its potential impact on our near-future information environment and knowledge of the past.

In undertaking a more constructivist analysis, we identified gaps in the current literature through a Grounded Theory Method (GTM). This guided an iterative process of concept mapping through writing sprints in workshop settings. We identified, explored and confirmed themes through group discussion and a further interrogation of relevant literature, until reaching saturation.

Catalogued as part of our GTM, 120 published texts underpin this paper. We found that HTR facilitates accurate transcription and dataset cleaning, while facilitating access to a variety of historical material. HTR contributes to a virtuous cycle of dataset production and can inform the development of online cataloguing. However, current limitations include dependency on digitisation pipelines, potential archival history omission and entrenchment of bias. We also cite near-future HTR considerations. These include encouraging open access, integrating advanced AI processes and metadata extraction; legal and moral issues surrounding copyright and data ethics; crediting individuals’ transcription contributions and HTR’s environmental costs.

Our research produces a set of best practice recommendations for researchers, data providers and memory institutions, surrounding HTR use. This forms an initial, though not comprehensive, blueprint for directing future HTR research. In pursuing this, the narrative that HTR’s speed and efficiency will simply transform scholarship in archives is deconstructed.

With big data (BD), traditional supply chain is shifting to digital supply chain. This study aims to address the issues and challenges in the way toward the implementation of big data analytics (BDA) in sustainable supply chain management (SSCM).

The factors that affect the implementation of BDA in SSCM are identified through a widespread literature review. The PESTEL framework is used for this purpose as it covers all the political, economic, social, technological, environmental and legal factors. These factors are then finalized by means of experts' opinion and analyzed using structural equation modeling (SEM).

A total of 10 factors are finalized with 31 sub-factors, of which sustainable performance, competitive advantage, stakeholders' involvement and capabilities, lean and green practices and improvement in environmental performance are found to be the critical factors for the implementation of BDA in SSCM.

This research has taken up the case of Indian manufacturing industry. It can be diversified to other geographical areas and industry sectors. Further, the quantitative analysis may be undertaken with structured or semi-structured interviews for validation of the proposed model.

This research provides an insight to managers regarding the implementation of BDA in SSCM by identifying and examining the influencing factors. The results may be useful for managers for the implementation of BDA and budget allocation for BDA project.

The result includes green practices and environmental performance as critical factors for the implementation of BDA in SSCM. Thus the research establishes a positive relationship between BDA and sustainable manufacturing that ultimately benefits the environment and society.

This research addresses the challenges in the implementation of BDA in SSCM in Indian manufacturing sector, where such application is at its nascent stage. The use of PESTEL framework for identifying and categorizing the factors makes the study more worthwhile, as it covers full spectrum of the various factors that affect the strategic business decisions.

The rise of cryptocurrencies and other digital assets has triggered concerns about regulation and security. Governments and regulatory bodies are challenged to create frameworks that protect consumers, combat money laundering and address risks linked to digital assets. Conventional approaches to confiscation and anti-money laundering are deemed insufficient in this evolving landscape. The absence of a central authority and the use of encryption hinder the identification of asset owners and the tracking of illicit activities. Moreover, the international and cross-border nature of digital assets complicates matters, demanding global coordination. The purpose of this study is to highlight that the effective combat of money laundering, legislative action, innovative investigative techniques and public–private partnerships are crucial.

The focal point of this paper is Australia’s approach to law enforcement in the realm of digital assets. It underscores the pivotal role of robust confiscation mechanisms in disrupting criminal networks operating through digital means. The paper firmly asserts that staying ahead of the curve and maintaining an agile stance is paramount. Criminals are quick to embrace emerging technologies, necessitating proactive measures from policymakers and law enforcement agencies.

It is argued that an agile and comprehensive approach is vital in countering money laundering, as criminals adapt to new technologies. Policymakers and law enforcement agencies must remain proactively ahead of these developments to efficiently identify, trace and seize digital assets involved in illicit activities, thereby safeguarding the integrity of the global financial system.

This paper provides a distinctive perspective by examining Australia’s legal anti-money laundering and counterterrorism financing framework, along with its law enforcement strategies within the realm of the digital asset landscape. While there is a plethora of literature on both asset confiscation and digital assets, there is a noticeable absence of exploration into their interplay, especially within the Australian context.

The “metaverse” is the new buzzword. With the phenomenal growth of the metaverse comes accounting, taxation and jurisdictional challenges, which business and governments have yet to fully address. This paper aims to highlight and rationalise the lack of regulatory framework and multiplicity of jurisdictions on metaverse transactions. This paper addresses some of the complications with respect to accounting and taxation in virtual environments.

This study relies on secondary data and emerging literature to understand the multiplicity of jurisdiction and complexity of the accounting transactions. The concept of the metaverse is rapidly evolving, and this study uses extant literature to provide the foundation for understanding the key challenges relating to accounting and taxation.

Concepts of revenue recognition and deferment are challenged by the transactions in the metaverse. There are novel applications, underpinned by emerging technologies and blockchain supporting new crypto assets, such as non-fungible tokens and other decentralised finance (DeFi) tools; however, the caveats of anonymity and jurisdictional issues persist. The paper suggests that the industry must adapt to the unique reporting requirements of these assets and develop new standards for evaluating their value for financial reporting purposes. The paper emphasises the need for a case-based approach in the absence of standardised regulations for the accounting industry in the metaverse.

This paper adds original contributions to extant literature of the metaverse and advances ongoing debates into the accounting and taxation issues pertinent to the metaverse and DeFi.

This study aims to evaluate how corporate governance focused on meeting the legal requirements applied in poultry slaughterhouses contributes to the advancement of the Sustainable Development Goals (SDGs) within the environmental pillar and identify vulnerabilities in this governance framework.

This research was qualitative and was structured with the following steps: literature review, selection of companies and documentary research on licenses applied to these companies.

The assessment demonstrates that the governance strategy based on legal aspects contributes to progress in indicators related to SDGs such as clean water, climate action, life below water and life on land. However, it falls short when addressing SDG 7 on affordable and clean energy. Another vulnerability of this governance model is that legislation establishes metrics and indicators individually for each link in the poultry industry chain.

Assessment of the corporate governance of poultry slaughterhouses, focusing on legality and analyzing vulnerabilities in the legal aspects of the poultry industry concerning the SDGs that encompass the environmental pillar.

The results provide valuable information for policymakers, regulators and industry stakeholders in the segment, suggesting the need to align legislation with SDGs or adopt incentive policies to encourage the spontaneous advancement of SDGs in the poultry industry.

Considering the need for progress toward a more sustainable world and the trend of organizations focusing their efforts on complying with local legislation, this study aims to contribute to understanding how the legal requirements applied in practice are prepared to support the advancement of the SDGs.