Green Banking Practices (GBP) would help to anass.hamad@gmail.com achieve Banking Environmental Performance (BEP). Therefore, the present research aims to find this nexus in the Saudi banking sector by applying the mediating role of Banking Economic Sustainability (BES). For this purpose, primary data was collected from 356 employees of the banking sector in Saudi Arabia, and Structural Equation Modelling (SEM) is applied for hypothesis testing. The findings disclose that GBP improves both BEP and BES and also BES enhances BEP. Thus, BES moderated the relationship between GBP and BEP. The research recommends the Saudi banking sector to further adopt environmentally sustainable practices to achieve their economic sustainability and environmental performance. Thus, the Saudi banking sector could play its role in achieving environmental sustainability in Saudi Arabia by reducing energy consumption and pollution emissions from banking operations.

The Climate Disclosure Standards Board (CDSB) initiated the standards for sustainability and transparency in corporate reporting, which may be termed Green Accounting Standards (GAS). GAS encourages sustainable decision-making among businesses and practitioners. The present study explores the role of GAS on environmental sustainability in the firms located in the Alkharj governorate. Moreover, the mediating of social performance is also investigated in the relationship between GAS and environmental sustainability. For this purpose, a questionnaire is used to collect the data from accounting practitioners, and 224 valid responses are collected from the survey. The results of PLS-SEM show that GAS improves the environmental sustainability and social performance of the firms. Moreover, social performance also improves environmental sustainability. Thus, GAS promotes resource efficiency by tracking resource use and waste generation, which could be helpful in identifying opportunities for reducing environmental footprints. Thus, it also facilitates monitoring environmental performance in Alkharj to identify the areas needing improvement. Furthermore, GAS also improves social performance by recognizing social costs and engaging stakeholders, which are also facilitating more socially responsible decisions. Based on the results, the study recommends the firms in Alkharj governorate adopt GAS to improve environmental sustainability and social performance.

Sustainable Development Goals (SDGs) 8, 9, 12, 13, and 16 highlight the importance of industrial innovation to align the firms’ financial goals with sustainable green investments. There is a vast literature investigating the trade-off between Corporation Financialization (CF) and green project investments. This study reviews such literature by following a systematic review approach of PRISMA and selected 90 research papers from the Scopus database published during 2011-2025. The findings suggest that CF has a deep impact on firms’ innovation and sustainability behavior, which is largely influenced by governance structures, managerial incentives, and strategic priorities. The literature informs that excessive CF usually discourages investments in innovation and green projects. Firms’ CF activities prioritize shareholder value over green project investments. However, environmental regulations, green finance initiatives, and carbon market mechanisms change the CF behavior of firms in highly polluting industries with strong governance. Policy uncertainty reduces the incentive for green project investments. Moreover, firms’ financial constraints increase CF and reduce investments in green projects. However, digitalization and technological change help to increase green investments. Moreover, state-owned firms are more active in green project investments compared to private firms. In addition, the government's stringent environmental regulations and governance reforms help to mitigate CF’s crowding-out effect on green project investments. The literature provides policy implications to integrate sustainability into core financial strategies by aligning investment decisions with long-term environmental goals, which can be achieved by strengthening governance, adopting green finance frameworks, and influencing firms’ strategic financial management in favor of green projects.

The purpose of this study is to investigate the impact of using artificial intelligence applications on the performance of accountants and audit firms. The final sample for this study comprises 38 audit firms. This study uses a survey-based methodology in the context of Saudi Arabia. The results of the multiple regression revealed that the audit firms using artificial intelligence applications perceive them as useful instruments that increase the performance of accountants and audit firms. They can reduce the cost, effort, and time of the audit process, achieve a competitive advantage for the audit firms, help auditors better determine materiality, achieve a competitive advantage, improve the performance of the audit team, carry out the continuous audit process better than the traditional audit, enable auditors to select audit samples with high efficiency, improve the quality of control procedures on electronic transactions and files used by the client, contribute to the management of operations and tasks with more sophisticated and intelligent mechanisms, increase the efficiency and effectiveness of the audit process and the efficiency and effectiveness of planning and supervising the audit process, reduce uncertainty and audit risk. The results reported by this study can be valuable for the accounting and auditing professions, audit firms, and standards and auditing regulators to deeply understand the extent to which artificial intelligence applications influence the performance of accountants and audit firms.