This study investigates the relationship between corporate social responsibility (CSR), capital structure, and financial distress in Jordan’s financial services sector. It tests the mediating effect of capital structure on the CSR-distress linkage. Utilizing a panel data regression approach, the analysis examines a sample of 35 Jordanian banks and insurance firms from 2015–2020. CSR is evaluated through content analysis of sustainability disclosures. Financial distress is measured using Altman’s Z-score model. The findings reveal an insignificant association between aggregated CSR engagement and bankruptcy risk. However, capital structure significantly mediates the impact of CSR on financial distress. Specifically, enhanced CSR enables higher leverage capacity, subsequently escalating distress risk. The results advance academic literature on the nuanced pathways linking CSR to financial vulnerability. For practitioners, optimally balancing CSR and financial sustainability is recommended to strengthen resilience. This study provides novel empirical evidence on the contingent nature of CSR financial impacts within Jordan’s understudied financial services sector. The conclusions offer timely insights to inform policies aimed at achieving sustainable and stable financial sector development.

Professional judgments in business valuation should be based on persuasive comparative data and conclusive empirical studies. However, these judgments are frequently made without these conditions, causing professional skepticism. An appraiser should explain in detail what was done to get the market value because valuation is the initial crucial step in the investment decision process. In socially responsible investment schemes, an appraiser has a fiduciary duty and a vital role in protecting the public from fraud and the risk of asset value destruction. Professional skepticism is essential to direct the appraiser’s judgment towards independent valuation for the public interest, assisting in evaluating the relevance and reliability of information, especially relating to social, environmental, and ethical issues. This paper studies the business valuation process from a behavioral finance perspective in the United States and Indonesia, aiming to tweak business valuation practices, identify biases, and mitigate them to ensure the market value does not shift far from fairness opinion. The case study explores experiences from the professional role-learning process. The results highlight the need for an appraisal protocol in business valuation, improvements in the discount for lack of marketability application, and these findings are pertinent to business appraisers and regulators. Recommendations include enhancing the clarity of professional judgments and the integration of recent empirical studies into practice.

The sustainable development of the global economy and society necessitates the integration of environmental and socially responsible management, known as ESG (environmental, social, and corporate governance). Despite growing recognition of ESG’s importance, the strategic management of ESG factors in Kazakhstan’s telecommunications industry remains underexplored. This study bridges this gap by analyzing Kazakh telecom’s ESG strategies from 2019 to 2021 through a cross-sectional design and semi-structured interviews with 12 industry experts. Utilizing the National Rating Agency (NRA) methodology, the research evaluates environmental, social, and governance variables. Key findings reveal that Kazakh telecom excels in “Climate Change” and “Human Capital Management” but needs significant improvements in “Environmental Impact” and “Society.” The study offers specific recommendations such as enhancing corporate volunteering, responsible marketing, service quality, and integrating sustainable practices. The primary contributions of this research include actionable insights for improving ESG strategies in telecommunications companies and advocating for more systematic and standardized ESG assessment approaches. This study expands the understanding of how ESG principles can enhance competitiveness and sustainable development in the telecommunications industry, providing valuable guidance for industry practitioners and policymakers. It offers insights into effective ESG implementation practices and highlights critical areas requiring attention to drive sustainable development in telecommunications.

In recent years, the rapid development of technologies such as virtual reality, augmented reality, and mixed reality, along with the significant increase in publications related to the Metaverse, demonstrates a sustained growth in interest in this field. Some scholars have already performed bibliometric analyses of this emerging field. However, previous analyses have not been comprehensive due to limitations such as the volume of literature, particularly lacking in co-citation analysis, which is crucial for understanding the interconnectedness and impact of research works. In this study, we used the Web of Science as a database to search for topics related to the Metaverse from 1995 to 2023. Subsequently, we employed CiteSpace for co-citation network analysis to supplement previous research. Through our analysis at the journal, author, and literature levels, we identified core journals and key authors in the Metaverse field. We discovered that Extended Reality (XR), education, user privacy, and terminologies related to the Metaverse are significant research themes within the field. This study provides clear and actionable research directions for future papers in the Metaverse field.

The wide distribution of the common beech (Fagus sylvatica) in Europe reveals its great adaptation to diverse conditions of temperature and humidity. This interesting aspect explains the context of the main objective of this work: to carry out a dendroclimatic analysis of the species Fagus sylvatica in the Polaciones valley (Cantabria), an area of transition with environmental conditions from a characteristic Atlantic type to more Mediterranean, at the southern limit of its growth. The methodology developed is based on the analysis of 25 local chronologies of growth rings sampled at different altitudes along the valley, generating a reference chronology for the study area. Subsequently, the patterns of growth and response to climatic variations are estimated through the response and correlation function, and the most significant monthly variables in the annual growth of the species are obtained. Finally, these are introduced into a Geographic Information System (GIS) where they are cartographically modeled in the altitudinal gradient through multivariate analysis, taking into account the different geographic and topographic variables that influence the zonal variability of the species response. The results of the analyses and cartographic models show which variables are most determinant in the annual growth of the species and the distribution of its climatic response according to the variables considered.