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This study aims to investigate the relationship between Chief Executive Officer (CEO) characteristics and audit report lag (ARL) in Egypt, an emerging economy characterized by high power distance and a culture of secrecy. The study utilizes a theoretical framework that integrates agency theory, stewardship theory, and upper echelons theory as the foundation for examining this relationship.

The sample consists of 587 firm-year observations from non-financial firms listed on the EGX100, covering the period from 2012 to 2019. The primary variable of the study (ARL) is measured using different proxies. The analysis utilizes both Ordinary Least Squares (OLS) and logistic regression models, with additional analysis considering CEO power and using board gender diversity as a moderating variable.

The study finds that CEO characteristics significantly affect ARL, demonstrating a negative association between CEO ownership, founder status, family ties, duality and ARL. These findings remain robust after a series of tests using alternative measures. Additional analysis reveals that CEO power is negatively and significantly related to ARL. Interestingly, the negative association between CEO characteristics and ARL is more pronounced in boards without female members.

Although extensive research has been conducted on the factors determining ARL, few studies have examined the impact of CEO characteristics on ARL, particularly in emerging economies such as Egypt. The business environment in Egypt is characterized by high power distance and a secretive culture, providing a unique context for this study.

This study aims to investigate the relationship between sustainability reporting and the cost of capital among Vietnamese firms using the Global Reporting Initiative (GRI) standards.

Using a sample of the 100 largest firms by market capitalisation listed on the Hanoi and Ho Chi Minh stock exchanges as of 31 December 2023, this study applies regression models to examine how sustainability disclosure influences the cost of debt (COD), cost of equity (COE) and the weighted average cost of capital (WACC) over the period from 2021 to 2023.

The findings indicate a significant negative relationship between sustainability disclosure and the COD, COE and WACC, with environmental-related sustainability development goals (SDGs) disclosures having the most substantial impact. These results highlight the critical role of transparency in reducing information asymmetry and agency costs, ultimately lowering the cost of capital.

This study extends stakeholder and signalling theories by demonstrating how sustainability disclosure affects both shareholders and creditors in a developing economy.

This study provides actionable insights for corporate managers and financial institutions on how sustainable development practices can enhance access to capital at more favourable rates. Policymakers and banks are encouraged to implement green finance initiatives to promote sustainability further.

As Vietnam strives to combat climate change, this research underscores the importance of sustainable practices in building trust with investors and lenders.

To the best of the authors’ knowledge, this study offers one of the first comprehensive examinations of the link between sustainability reporting and capital costs in Vietnam, offering important empirical evidence for academics and practitioners.

The study aims to tackle Egypt's rising electricity consumption due to climate change and population growth, focusing on the building sector, which accounts for up to 60% of the issue, by developing new energy-efficient design guidelines for Egyptian buildings.

This study comprises six key steps. A literature review focuses on energy consumption and efficiency in buildings, monitoring a single-family building in Cairo, using Energy Plus for simulation and verification, performing multi-objective optimization, comparing energy performance between base and controlled cases, and developing a localized version of the Passive House (PH) called Energy Efficiency Design Criteria (EEDC).

The research shows that applying the (EEDC) suggested by this study can decrease energy consumption by up to 58% and decrease cooling consumption by up to 63% in residential buildings in Egypt while providing thermal comfort and reducing greenhouse gas emissions. This can benefit users, alleviate local power grid strain, contribute to Egypt's economy, and serve as a model for other countries with similar climates.

To date, no studies have focused on developing energy-efficient design standards tailored to the Egyptian climate and context using the Passive House Criteria concept. This study contributes to the field by identifying key principles, design details, and goal requirements needed to promote energy-efficient design standards for residential buildings in Egypt.

The purpose of this study is to present a new approach of a hydrogen-based green energy supply system intended for powering electric vehicles using fuel cells (FCs) and suitable for sustainable urban automobile transportations.

To resolve the problems with current electric vehicles, which are cost, autonomy and charging infrastructure, the authors have developed in this study a new prototype which uses an autonomous hydrogen production system, embedded in the vehicle and assisted by a photovoltaic source and ion-lithium batteries. The on-board produced hydrogen is then used by a reversible FC (PEMFC) to generate electricity to power the vehicle engine.

The obtained results demonstrated that the FC could provide approximately 70% of the required current once the vehicle was in motion, with the remaining 30% supplied by the battery. The carbon dioxide (CO₂) emissions were reduced of 98%.

A most vehicles use an internal combustion engine causing serious air pollution and the inability to meet new clean energy standards with zero CO₂ emissions. In this same context, hybrid vehicles produce at least 80 g of CO₂ every km, which is much higher than the Kyoto, Copenhagen and Paris COP21 policies.

This study will help to create the best ecological ecosystem with low greenhouse emissions.

This concept offers many advantages, such as increased range, reduced recharge time, increasing the system autonomy and no CO₂ emissions, which contribute to reducing air pollution, regulation with CE protocols and moving toward cleaner and more sustainable mobility.