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The Use of Sustainable Archetypes in Financial Entities: A Comparison of Developed and Emerging Economies

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Regulation of Finance and Accounting (ACFA 2021, ACFA 2020)

Abstract

The aim of this article is to examine how sustainable archetypes are reflected in the business activity of financial entities in both developed and emerging economies, as delineated in their integrated reports. The paper shows that sustainable archetypes are better reflected in the business activity of financial entities in developed economies, although the difference between developed and emerging economies is slight. The most common archetype among financial entities in both types of economies is “substitution with digital processes,” which includes digitalization, virtual reality, and artificial intelligence. This not only facilitates transactions but also encourages customers to make more frequent use of digital platforms.

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Correspondence to Mariusz Karwowski .

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Karwowski, M. (2022). The Use of Sustainable Archetypes in Financial Entities: A Comparison of Developed and Emerging Economies. In: Procházka, D. (eds) Regulation of Finance and Accounting. ACFA ACFA 2021 2020. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-030-99873-8_16

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