From fragmentation to interoperability: How semantic models transform environmental, social, governance (ESG) reporting, knowledge, and sustainability governance Annas Vijaya; Faris Dzaudan Qadri; Linda Salma Angreani; Hendro Wicaksono;

Are material ESG issues making their way into key audit matters? An analysis of Colombian innovative companies Viviana Patricia Narváez-Castillo; María Antonia García-Benau; Laura Sierra-García; Nicolás Gambetta;

Achieving sustainable development goals through a sharing economy: Empirical evidence from developing economies Yu-Te Tu; Ahmad Ibrahim Aljumah; Sang Van Nguyen; Cheng-Feng Cheng; Tran Duc Tai; Ranfeng Qiu;