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The purpose of this study is to delve into the intricate terrain of assimilating sustainability practices into digital accounting and finance, centring on the transformative dynamics introduced by artificial intelligence (AI)-enabled FinTech. The primary objective is to scrutinize critical lacunae in existing literature, exploring how organizations can meticulously construct comprehensive sustainability frameworks. Simultaneously, the study investigates the protracted repercussions of AI-enabled FinTech on the enduring sustainability paradigms.

Executing a systematic literature review, the research engaged in the meticulous identification and assessment of a voluminous pool of 1,158 articles. Using a judicious two-phase strategy, the scrutiny distilled a mere 64 pertinent articles, subjecting them to rigorous evaluation encompassing methodologies, contributions and overall quality. The Fuzzy Delphi method was used to elicit expert opinions and facilitate consensus-building, leveraging fuzzy logic to accommodate uncertainties in the data.

The review navigates the convoluted impact of AI across diverse sectors, accentuating its transformative imprint on realms such as health care, finance and transportation. Specifically, in the financial domain, the discerning eye of AI-enabled FinTech optimizes investment portfolios, augments risk assessment, propels financial inclusion and streamlines the intricate landscape of sustainability reporting. The study meticulously pinpoints research gaps encompassing investment optimization, risk management, financial inclusion, sustainability reporting and ethical considerations within the intricate milieu of AI-enabled FinTech. This research contributes to the existing body of knowledge by synthesizing intricate thematic strands, discerning overarching trends and spotlighting critical voids in the synthesis of sustainability practices and AI-enabled FinTech. The findings resonate with far-reaching implications, emphasizing the exigency of comprehensive investigations into the longitudinal sustainability ramifications instigated by AI-enabled FinTech.

The study underscores the imperative of crafting robust ethical frameworks for the equitable and transparent deployment of AI solutions within the intricate landscape of FinTech. Moreover, this research stands poised to shape organizational strategies, inform regulatory frameworks and guide investment decisions, thereby catalyzing the cultivation of conscientious and sustainable financial practices.

The discourse traverses the intricate landscape of the metaverse, exploring its evolution, intricacies, and the symbiotic integration of artificial intelligence (AI). The metaverse, a virtual realm where individuals interact with digital entities, burgeons from a decades-old concept to a contemporary reality, captivating attention with its immersive potential. The union of AI and the metaverse heralds unprecedented possibilities and challenges. It fuels personalized recommendations, realistic avatars, intelligent Non-Playable Character (NPCs), and predictive analytics. However, concerns loom, spanning addiction, privacy, and security, as users immerse themselves in virtual realms, potentially neglecting real-world responsibilities and sharing sensitive information has been discussed in this chapter. The narrative further delves into the metaverse's anatomy, delineating its infrastructure, hardware, software, content creation, and commerce. The integration of AI into metaverse security epitomizes a confluence of innovation and growth. Balancing the potential benefits and risks, stakeholders embark on a journey toward a secure, immersive digital realm. The discourse advocates for proactive and responsible AI usage, encompassing transparency, accountability, and trustworthiness. Regulatory frameworks and standards emerge as essential guardrails, protecting user privacy and forestalling AI misuse.

This chapter adopts a historiographical methodology, meticulously retracing the lineage of Augmented Reality (AR) from the 16th century and scrutinizing the conceptual genesis of Virtual Reality (VR) in the mid-20th century. It rigorously scrutinizes the fundamental principles and applications of AR and VR, extending the discourse to encompass the foundational tenets and ramifications of the burgeoning Metaverse. Thoroughly examining ethical considerations and challenges, there is an emphasis on perpetuating research, judicious implementation, and establishing ethical frameworks. Elucidating the profound ramifications of AR on sundry industries, the transformative potential of VR in crafting immersive environments, and the emergent interconnected virtual realm of the Metaverse, key principles such as spatial mapping, interaction modalities, and cross-platform interoperability are accentuated. Ethical challenges inherent in Metaverse development, notably digital identity, and privacy are identified. The narrative steadfastly underscores the significance of perpetuated research and ethical considerations in steering the evolutionary trajectory of avant-garde technologies. The findings hold far-reaching implications for diverse sectors, encompassing navigation, marketing, healthcare, architecture, education, and entertainment. The Metaverse’s potential to reconfigure digital experiences ubiquitously and its consequential impact on privacy and content moderation accentuate the exigency for circumspect consideration in development and implementation. This chapter fervently advocates for responsible usage and the facilitation of equitable access. This chapter contributes to the scholarly corpus by synthesizing historical perspectives, core principles, and ethical considerations across the domains of AR, VR, and the Metaverse. The unique emphasis on sustained research endeavors and the establishment of ethical frameworks adds distinctive insights, thereby guiding the sagacious evolution of these paradigm-shifting technologies.

The purpose of this study is to learn what kinds of obstacles Indian businesses face when trying to make biodiversity protection a top priority as part of their corporate social responsibility (CSR) efforts. Interventions are proposed to elevate biodiversity protection to the ranks of CSR priorities among Indian businesses.

This study applies an interpretive phenomenological analysis strategy to glean information from in-depth interviews with leaders and professionals in CSR.

The findings of the study revealed that the main factors influencing Indian companies’ CSR area choices are existing processes and stakeholder pressures. Companies prioritise engaging with local communities and employees when selecting CSR activities. The major challenge is integrating biodiversity into business plans, with CSR heads struggling to secure investment due to long gestation periods and limited media coverage. Implementing agencies face issues with project deliverables, mainly due to land ownership and lack of local government support. Companies can also encourage employee involvement in pro-environmental behaviours. The study also provides practical solutions for Indian companies to enhance their CSR engagement in biodiversity conservation.

The research only focuses on the opinions of CSR specialists and leaders, so it may only consider part of the situation’s complexity inside the organisation. The results may only apply to the business climate in India; hence, extra care is warranted when extrapolating them to other countries. Nonetheless, the study provides valuable insights into the interplay between CSR and biodiversity protection that might inform future studies and policy initiatives.

This research fills a gap in the literature by investigating an uncharted territory: the role of CSR in protecting biodiversity in India. Examining obstacles and variables affecting CSR objectives illuminates business involvement in biodiversity conservation. The recommended treatments have real-world consequences for improving CSR involvement in this critical area.

The purpose of the study is to find out the impact of Digital Financial Inclusion (DFI) on economic growth [(Industrial Production Index (INDP)] of Bangladesh.

Using the monthly data over the period 2018 M12 to 2021 M12, this study applied the Auto-regressive Distributed Lag (ARDL) model to assess the effect of DFI indicators on INDP. The secondary data was collected from the Bangladesh Bank and CEIC Global Economic Data.

The study found that the majority of DFI indicators are positively associated with INDP. From the short-run ARDL, it is seen that one unit positive increase in Point of Sales Transactions (POST) can increase the INDP by 0.055 units. From the long-run ARDL, it is seen that POST and e-commerce transactions (ECOMT) have a significant positive impact, while Automated Teller Machine Transactions (ATMT) have a significant negative effect on INDP. One unit increase in POST and ECOMT increases INDP by 0.13544 and 0.11611 units, respectively.

During the era of the fourth industrial revolution, the findings will be beneficial for policymakers, financial technology service providers, manufacturers, consumers, corporations and investors as they pave the way for a more inclusive approach to financial transactions for economic growth.

The study’s novelty is that it explored the influential DFI indicators and shed light on both short-run and long-run relationships between the indicators and macro-economy from the context of a developing nation.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2023-0306