The AI Act, effective from August 1, 2024, introduces EU-wide standards to ensure the ethical and safe use of artificial intelligence (AI). Dutch municipalities must be fully compliant by 2026, navigating complex legal and operational challenges. This study assesses their readiness through survey data …

This study examines the relationship between political contributions and Environmental, Social, and Governance (ESG) measures in US firms. Using data from LSEG Workspace (2010–2023), we implement GMM-SYS estimation to analyze the impact of corporate political donations on ESG metrics. Our results show …

Sanction screening is a crucial banking compliance process that protects financial institutions from inadvertently engaging with internationally sanctioned individuals or organizations. Given the severe consequences, including financial crime risks and potential loss of banking licenses, effective execution …