In the context of transformations driven by digitalization and the development of artificial intelligence, managerial decision‑making processes undergo a structural reconfiguration, with direct implications for corporate governance, organizational sustainability, and insolvency risk. This paper proposes an integrated analysis of the relationship between managerial decisions, internal control mechanisms, the applicable legal framework, and the ...

The financial system has a key role to play in transforming the economy into a more efficient and sustainable one, by reorienting private capital towards sustainable investment and encouraging more transparency. The consideration of sustainability factors in the decision-making process and investment advisory process can realise superior benefits. This can increase the resilience of the real economy and the stability of the financial system. T...