Trust in fintech banking: The strategic role of data security in stakeholder confidence

Ideology of Sustainable Development and Sustainable Development Goals influence the transformation of business processes in the companies. Professional accountants are important part of this transformation. In this paper the role of accounting in Sustainable Development Goals achievement is discussed. Different approaches to structuring the role of professional accountants in Sustainable Development are investigated. Among them are types of roles that perform accountants, their professional functions, skills and competencies in the corporate environment. As the result a holistic vision of the role of accounting in sustainable development in the new economic conditions is provided.

Environmental, social, and governance (ESG) disclosure becomes vital for banks to be transparent and accountable for their investments and lending decisions to shareholders, regulators, and society. The potential enhancement of shareholder value through ESG disclosure is still inconsistent. Empirical studies on the association between ESG disclosure and financial performance are mixed and limited in emerging economies. This study aims to examine whether ESG disclosure impacts the financial performance of 24 Vietnamese commercial banks in terms of return on assets (ROA), return on equity (ROE), and net interest margin (NIM). The study uses the feasible generalized least squares estimation method based on panel data from 2018 to 2022. The study employs content analysis on 12 themes related to environmental, social, and governance pillars to score policy disclosure based on the Fair Finance Guide Methodology. The results highlight the positive effects of ESG policy disclosure, individual environment disclosure (E), and individual governance disclosure (G) on bank financial performance. Notably, ESG, E, and G have the largest influence on ROE, with coefficients of 0.051, 0.036, and 0.027, respectively, at a 5% significance level. However, the study does not provide evidence of a statistically significant association between social disclosure and financial performance. These results provide empirical evidence for regulators and bank managers to shape ESG policies and practices aligning with international standards.

Acknowledgment
ESG disclosure score of 11 banks as primary data in this study is conducted under the project coordinated by the Fair Finance Vietnam coalition, as part of Fair Finance International.

This study holds significance due to the increasing impact of influencer marketing on consumer behavior, particularly among the youth demographic in Saudi Arabia. This study aims to examine how influencer marketing influences perceived credibility and purchase intention, emphasizing the roles of transparency and cultural factors in shaping consumer behavior.
A descriptive-analytical method was utilized, the research was conducted at University of Bisha, incorporating a structured survey to gather data from 384 university students, both male and female. The sample was meticulously chosen to embody the characteristics of young consumers, a group recognized for its significant involvement with social media channels and vulnerability to influencer marketing tactics. The findings indicate that the traits of influencers play a crucial role in boosting purchase intention (β = 0.42, p < 0.001). Furthermore, the influence of brand credibility on purchase intention is significant (β = 0.51, p < 0.001), and it serves as a partial mediator in the connection between influencer characteristics and purchase intention (indirect effect = 0.27, p < 0.001). The results underscore Snapchat’s prominence as the leading platform among participants, illustrating its significance for focused influencer marketing initiatives. Marketers are advised to prioritize transparent and authentic collaborations with influencers to strengthen brand credibility and foster consumer trust. Emphasizing partnerships with influencers whose values align with students’ interests on Snapchat will enhance engagement and drive purchasing behavior. This information provides actionable direction for marketers aiming to enhance their influencer marketing approaches, cultivating enduring consumer confidence and sustainable brand development among younger demographics.