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To better understand the impact of choosing a carbon data provider for the estimated portfolio emissions across four asset classes. This is important, as prior literature has suggested that Environmental, Social and Governance scores across providers have low correlation.

The authors compare carbon data from four data providers for developed and emerging equity markets and investment grade and high-yield corporate bond markets.

Data on scope 1 and scope 2 is similar across the four data providers, but for scope 3 differences can be substantial. Carbon emissions data has become more consistent across providers over time.

The authors examine the impact of different carbon data providers at the asset class level. Portfolios that invest only in a subset of the asset class may be affected differently. Because “true” carbon emissions are not known, the authors cannot investigate which provider has the most accurate carbon data.

The impact of choosing a carbon data provider is limited for scope 1 and scope 2 data for equity markets. Differences are larger for corporate bonds and scope 3 emissions.

The authors compare carbon accounting metrics on scopes 1, 2 and 3 of corporate greenhouse gas emissions carbon data from multiple providers for developed and emerging equity and investment grade and high yield investment portfolios. Moreover, the authors show the impact of filling missing data points, which is especially relevant for corporate bond markets, where data coverage tends to be lower.

This paper aims to identify, synthesise and critically examine the extant academic research on the relation between big data analytics (BDA), corporate accountability and non-financial disclosure (NFD) across several disciplines.

This paper uses a structured literature review methodology and applies “insight-critique-transformative redefinition” framework to interpret the findings, develop critique and formulate future research directions.

This paper identifies and critically examines 12 research themes across four macro categories. The insights presented in this paper indicate that the nature of the relationship between BDA and accountability depends on whether an organisation considers BDA as a value creation instrument or as a revenue generation source. This paper discusses how NFD can effectively increase corporate accountability for ethical, social and environmental consequences of BDA.

This paper presents the results of a structured literature review exploring the state-of-the-art of academic research on the relation between BDA, NFD and corporate accountability. This paper uses a systematic approach, to provide an exhaustive analysis of the phenomenon with rigorous and reproducible research criteria. This paper also presents a series of actionable insights of how corporate accountability for the use of big data and algorithmic decision-making can be enhanced.

This paper discusses how NFD can reduce negative social and environmental impact stemming from the corporate use of BDA.

To the best of the authors’ knowledge, this paper is the first one to provide a comprehensive synthesis of academic literature, identify research gaps and outline a prospective research agenda on the implications of big data technologies for NFD and corporate accountability along social, environmental and ethical dimensions.

The purpose of this paper is to show that the droplet impact phenomenon is important for the advancement of industrial technologies in many fields such as spray cooling and ink jet printing. Droplet bouncing on the nonwetting surfaces is a special phenomenon in the impact process which has attracted lots of attention.

In this work, the authors fabricated two kinds of representative nonwetting surfaces including superhydrophobic surfaces (SHS) and a slippery liquid-infused porous surface (SLIPS) with advanced UV laser processing.

The droplet bouncing behavior on the two kinds of nonwetting surfaces were compared in the experiments. The results indicate that the increasing Weber number enlarges the maximum droplet spreading diameter and raises the droplet bounce height but has no effect on contact time.

In addition, the authors find that the topological SHS and SLIPS with the laser-processed microwedge groove array produce asymmetric droplet bouncing with opposite offset direction. Microdroplets can be continuously transported without any additional driving force on such a topological SLIPS. The promising method for manipulating droplets has potential applications for the droplet-based microfluidic platforms.

This study aims to explore what and how digital innovation, as a knowledge-based and multi-dimensional process, can be used to increase the accountability of public and private sector organizations during the COVID-19 pandemic.

Taking an interpretivist approach, qualitative research is designed around Strong Structuration Theory (SST). A content analysis of relevant documents and semi-structured interviews focusing on the relationships between digital innovation and accountability in extraordinary times is conducted.

The results show the existence of digital innovation barriers and facilitators that can have an impact on accountability during extraordinary times. The research highlights how managers of public organizations focus largely on the social dimension of knowledge (i.e., competencies shaped by collective culture), while managers of private organizations focus mainly on the human dimension of knowledge (i.e., skills gained through learning by doing).

The paper enriches the accountability literature by historicizing SST for extraordinary times and by utilizing a multiple-dimensional approach to digital innovation. Also, the work underlines specific strategies organizations could usefully adopt to improve accountability through digital innovation in the public and private sectors during extraordinary times.

This article emphasizes the crucial integration of technological components with knowledge. In particular, the digital innovation is considered as a strong synergy of human and social dimensions that compels organizations toward enhanced accountability, particularly in the face of extraordinary challenges.