Our study focusses on the sustainable finance framework of the European Union. Given that the concept, target system and practical implementation of sustainability have become one of the top priorities, we consider it important to present in an understandable and simple form what activities and regulations have been created in this regard within the scope of the European Union’s common policy. Starting from the concept of sustainability, we analyse its significance. We examine the economic, social, corporate governance and environmental pillars and the European Green Deal based on them as foundations, as well as some prominent elements of sustainable finance: the Taxonomy, the Corporate Sustainability Reporting Directive, the Sustainable Finance Disclosure Regulation and the Union’s Corporate Sustainability Due Diligence Directive. We review the relationships and interactions of the above elements. We describe the sustainability objectives of the European Green Deal and the resources related to them, as well as the Sustainable Finance package of the European Commission. We also provide an overview of the regulatory details of the above-mentioned elements of EU law, thereby making the complex and complicated process of regulation transparent. These issues are relevant to Hungary and other EU member states located in Central and Eastern Europe and they have an effect on their policies.

Purpose: The purpose of this paper is to explore the impact of Artificial Intelligence on the performance of Indian Banks in terms of financial metrics. The study focused specifically on the NIFTY Bank Index. The paper also advocates that a greater transparency in disclosing AI related information in a Bank’s annual report is required even if it is voluntary. Design/Methodology/Approach: The paper uses a mixed method approach where quantitative and qualitative analysis is combined. A dynamic panel data model is used to understand the impact of AI of Return on Equity (RoE) of 12 Indian Banks in the NIFTY Bank Index over a five-year period. In addition to that, Content analysis of annual reports of banks was conducted to examine AI related disclosure and transparency. Findings: The paper highlights that the integration of Artificial Intelligence (AI) significantly influences the financial performance of sample banks of India. Return on Equity the specific parameter positively influenced with adoption of AI. The profitability of banks is positively impacted by reduced errors and improved operational efficiency. The content analysis of annual reports of the banks indicates different approach for AI disclosure where some banks give detailed information and some are not transparent about AI initiatives. The findings suggest that a higher level of transparency could enhance confidence of all stakeholders. Theoretical Implications: The positive relation between adoption of AI and financial performance, specifically ROE, gives a foundation for academic research to explore the dynamics of emerging technology and financial systems. The study can be extended to explore the impact on other performance indicators in different sectors. Practical Implications: The findings of this study emphasize the importance of transparent AI related disclosures. A detailed reporting about integration of AI helps in enhanced stakeholders’ confidence in case of banking industry. The regulatory framework of banks may also consider making mandatory AI disclosure practices to ensure due accountability to maximize the benefits of AI in banking.

This paper reviews the emerging potential of mid-tier transit, articulating how a complex set of established and new factors could contribute both to better transit outcomes and the associated urban regeneration around station precincts. The analysis is based on two structured literature reviews, supported by insights from the authors’ original research. The first provides an overview of the established and new rationale for mid-tier technologies such as the established Light Rail Transit (LRT) and Bus Rapid Transit (BRT) as well as the new Trackless Tram Systems (TTS). The established role for mid-tier transit is now being given extra reasons for it to be a major focus of urban infrastructure especially due to the need for net zero cities. The second review, is a detailed consideration of established and new factors that can potentially improve patronage on mid-tier transit. The established factors of urban precinct design like stop amenities and improved accessibility and density around stations, are combined with new smart technology systems like advanced intelligent transport systems and real-time transport information for travellers, as well as new transport technologies such as micro-mobility and Mobility on Demand. Also explored are new processes with funding and development models that properly leverage land value capture, public private partnerships, and other entrepreneurial development approaches that are still largely not mainstreamed. All were found to potentially work, especially if done together, to help cities move into greater mid-tier transit.

Public-Private Partnerships (PPPs) can be an effective way of delivering infrastructure. However, achieving value for money can be difficult if government agencies are not equipped to manage them effectively. Experience from OECD countries shows that the availability of finance is not the main obstacle in delivering infrastructure. Governance—effective decision-making—is the most influential aspect on the quality of an investment, including PPP investments. In 2012, the OECD together with its member countries developed principles to ensure that PPPs deliver value for money transparently and prudently, supported by the right institutional capacities and processes to harness the upside of PPPs without jeopardizing fiscal sustainability. Survey results from OECD countries show that some dimensions of the recommended practices are well applied and past and ongoing reforms show progress. However, other principles have not been well implemented, reflecting the continuing need for improving public governance of PPPs across countries.

The effects of different storage temperatures (2, 4 and 8 ℃) and their corresponding optimal heat treatment conditions on the quality, physiological and biochemical indexes of Cucumber Fruits during storage were studied by using the quadratic regression orthogonal rotation combination design. The effects of different storage temperatures (2, 4 and 8 ℃) and their corresponding optimal heat treatment conditions on the chilling injury, hardness, weightlessness rate, polyphenol oxidase (PPO), catalase (CAT), peroxidase (POD), H₂O₂, super oxygen anion free radical (O^2-), ASA and GSH were determined. The results showed that heat treatment could inhibit chilling injury, while heat treatment combined with 4 ℃ low temperature storage could effectively inhibit the decline of fruit hardness and weight loss rate, delay the increase of peroxidase (POD) and polyphenol oxidase (PPO) activities, inhibit the increase of H₂O₂ and superoxide anion free radical O^2- and significantly inhibit the browning of cucumber, delay the decline of ascorbic acid and maintain the content of GSH, it was beneficial to adjust the balance of active oxygen system. The results showed that under the storage condition of 4 ℃, the hot water treatment condition of cucumber was 39.4 ℃ and 24.3 min, which could delay the senescence of cucumber fruit and better maintain the quality of cucumber fruit.

The cars industry has undergone significant technological advancements, with data analytics and artificial intelligence (AI) reshaping its operations. This study aims to examine the revolutionary influence of artificial intelligence and data analytics on the cars sector, particularly in terms of supporting sustainable business practices and enhancing profitability. Technology-organization-environment model and the triple bottom line technique were both used in this study to estimate the influence of technological factors, organizational factors, and environmental factors on social, environmental (planet), and economic. The data for this research was collected through a structured questionnaire containing closed questions. A total of 327 participants responded to the questionnaire from different professionals in the cars sector. The study was conducted in the cars industry, where the problem of the study revolved around addressing artificial intelligence in its various aspects and how it can affect sustainable business practices and firms’ profitability. The study highlights that the cars industry sector can be transformed significantly by using AI and data analytics within the TOE framework and with a focus on triple bottom line (TBL) outputs. However, in order to fully benefit from these advantages, new technologies need to be implemented while maintaining moral and legal standards and continuously developing them. This approach has the potential to guide the cars industry towards a future that is environmentally friendly, economically feasible, and socially responsible. The paper’s primary contribution is to assist professionals in the industry in strategically utilizing Artificial Intelligence and data analytics to advance and transform the industry.