This Special Issue focuses on sustainability from different approaches. In a global situation of uncertainty due to wars, political conflicts, elections, social inequalities, and climate emergency, sustainability emerges as a potential solution. However, the pursuit of social, economic, and environmental sustainability is a complex task with many facets. The contributions are multifaceted and range from insurance to zombie companies, climate change regulation, temporary trade measures, financial reporting transparency standards, earnings management, and social enterprises, among others.
Introduction
Economic, social and environmental sustainability in uncertainty times - María-Jesús Segovia-Vargas and María-del-Mar Camacho-Miñano
Research Articles
Temporary trade regulations amidst the COVID-19 pandemic and the conflict in Ukraine - Mampiandra Antonia Ngavozafy and Maria C. Latorre
A policy and quantitative analysis of U.S. climate policy from a global perspective - David Suárez-Cuesta, Maria C. Latorre and Hidemichi Yonezawa
Measuring climate change from an actuarial perspective: A survey of insurance applications - Nan Zhou, José Luis Vilar-Zanón, Jose Garrido and Antonio José Heras-Martínez
Sustainability risk in insurance companies: A machine learning analysis - Freddy Alejandro Oquendo-Torres and María Jesús Segovia-Vargas
Financial constraints and sustainability in bioeconomy firms - Marta Miranda-García and María-Jesús Segovia-Vargas
Social sustainability: Viability analysis of social firms - María Jesús Segovia-Vargas, María del Mar Camacho-Miñano and Vera Gelashvili
Detecting zombie firms in a sample of Finnish small firms - Erkki K. Laitinen
Earnings management reactions to key audit matters - María-del-Mar Camacho-Miñano, Domenico Campa and Laura Parte
Earlier reporting misconducts by serial entrepreneurs as predictors of misconduct-triggered forced firm closures - Oliver Lukason and Mark Kantšukov
