This study provides a comparative analysis of Environmental, Social, and Governance (ESG) ratings methodologies and explores the potential of eXtensible Business Reporting Language (XBRL) to enhance transparency and comparability in ESG reporting. Evaluating ratings from different agencies, the research identifies significant methodological inconsistencies that lead to conflicting information for investors and stakeholders. Statistical tests and adjusted rating scales confirm substantial divergence in ESG scores, primarily due to differing data categories and indicators used by rating firms. Using a sample of 265 European companies, the study demonstrates that individual ESG agencies report markedly different ratings for the same firms, which can mislead stakeholders. It proposes that XBRL based reporting can mitigate these inconsistencies by providing a standardized framework for data collection and reporting. XBRL enables accurate and efficient data collection, reducing human error and enhancing the transparency of ESG reports. The findings advocate for integrating XBRL in ESG reporting to achieve higher levels of comparability and reliability. The study calls for greater regulatory oversight and the adoption of standardized taxonomies in ESG reporting to ensure consistent and comparable data across sectors and jurisdictions. Despite challenges like the lack of a standardized taxonomy and inconsistent adoption, the research contends that XBRL can significantly improve the reliability of ESG ratings. In conclusion, this study suggests that standardizing ESG data through XBRL could provide a viable solution to the unreliability of current ESG rating scales, supporting sustainable business practices and informed decision making by investors.

The proposed scientific article aims to analyze the application of Lean Six Sigma in the food industry. To this end, a detailed methodology has been designed that ranges from the selection of the works to the synthesis and presentation of the results obtained. The methodology is based on rigorous inclusion criteria to ensure the relevance and quality of the selected sources, including books, academic articles, theses, and other relevant documents. Through extensive searches of academic databases and other reliable sources, key works were identified that specifically address the implementation of Lean Six Sigma in the context of food production. Once the relevant papers were collected, a critical analysis was conducted to identify common themes, trends, and key findings. The works were classified according to their main focus, such as process improvement, waste reduction, supply chain optimization and food safety assurance. This categorization allowed the information to be organized in a coherent way and to facilitate the synthesis of the results. The results obtained were presented in a table that included details about each selected work, such as title, author, year of publication, abstract and links to the original source. This structured and rigorous approach provides a clear and comprehensive view of the topic, contributing to the advancement of knowledge in this area and offering practical guidance for practitioners and researchers interested in the application of Lean Six Sigma in the food industry. The literature on Lean Six Sigma in the food industry highlights its importance in improving efficiency, quality, and safety. Key recommendations include gradual implementation, appropriate training, focus on quality, and continuous improvement.

Luxembourg institutions have the opportunity to reconcile environmental goals with financial stability by implementing Green Fintech solutions, as the banking sector increasingly recognizes the importance of sustainability. This study employs a quantitative approach and analyzes data collected from 150 participants working in the banking industry of Luxembourg. The research aims to assess the consequences of adopting Green Fintech on sustainable development. Banking institutions can boost their financial resilience and mitigate climate-related risks by adopting Green Fintech, which improves their sustainability. The paper emphasizes the importance of Green Fintech in the Luxembourg banking sector for advancing sustainable development goals. To effectively address the increasingly complex environmental concerns, it is crucial to embrace innovative Fintechs.

Recently, Agile project management has received significant academic and industry attention from due to its advantages, such as decreased costs and time, increased effectiveness, and adaptiveness towards challenging business environments. This study primarily aims to investigate the relationship between the success factors and Agile project management methodology adoption and examine the moderating effect of perceived compatibility. The technology-organization-environment (TOE) framework and technology acceptance theories (UTAUT, IDT, and TAM) were applied as the theoretical foundation of the current study. A survey questionnaire method was employed to achieve the study objectives, while quantitative primary data were gathered using a carefully designed methodological approach focusing on Omani oil and gas industry. The PLS-SEM technique and SmartPLS software were used for hypotheses testing and data analysis. Resultantly, readiness, technology utilization, organizational factors, and perceived compatibility were the significant factors that promoted Agile methodology adoption in the oil and gas industry. Perceived compatibility moderated the relationship between success factors and Agile methodology. The findings suggested that people, technology, and organizational factors facilitate the Agile methodology under the technology acceptance theories and frameworks. Relevant stakeholders should adopt the study outcomes to improve Agile methodology adoption.

Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

The aim of this study is to investigate the effect of tourist resources, conditions and opportunities of sacral tourism in Kazakhstan using panel data (time series and cross-sectional) regression analysis for a sample of 14 regions of Kazakhstan observed over the period from 2004 to 2022. The article presents an overview of modern methods of assessment of the tourist and recreational potential of sacral tourism, as used by national and foreign scientific works. The main focus is on the method of estimating the size and effectiveness of the tourist potential, which reflects the realization and volume of tourist resources and their potential. The overall results show a significant positive effect in that the strongest impact on the increase in the number of tourist residents is the proposed infrastructure and the readiness of regions to receive tourists qualitatively. This study is expected to be of value to firm managers, investors, researchers, and regulators in decision- making at different levels of government.