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Search Results (3,076)

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Keywords = organizational effectiveness

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35 pages, 2117 KiB  
Article
Organizational Culture and Perceived Performance: Mediation of Perceived Organizational Support and Moderation of Motivation
by Denise José, Ana Palma-Moreira and Manuel Au-Yong-Oliveira
Adm. Sci. 2025, 15(8), 307; https://doi.org/10.3390/admsci15080307 - 6 Aug 2025
Abstract
This study aimed to investigate the effect of organizational culture on employee-perceived performance and whether this relationship is mediated by perceived organizational support and moderated by employee motivation. Three hundred individuals working in organizations located in Portugal and Angola participated in this study. [...] Read more.
This study aimed to investigate the effect of organizational culture on employee-perceived performance and whether this relationship is mediated by perceived organizational support and moderated by employee motivation. Three hundred individuals working in organizations located in Portugal and Angola participated in this study. This is a quantitative, exploratory, correlational, and cross-sectional study. The results indicate that only goal culture, rule culture, affective organizational support perception, and identified motivation have a positive and significant effect on perceived performance. Supportive culture and goal culture have a positive and significant effect on affective organizational support perception. All dimensions of organizational culture have a significant effect on cognitive organizational support perception, with the effects of the supportive culture and the goal culture being positive and significant, while the effects of the innovative culture and the rule culture are negative and significant. The perception of affective organizational support has a total mediating effect on the relationship between goal culture and perceived performance. Intrinsic motivation and identified motivation have a moderating effect on the relationship between all dimensions of organizational culture and perceived performance. This study is expected to help human resource managers understand the importance of the type of organizational culture that prevails in their organization to enhance employees’ perception of organizational support and performance. Full article
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22 pages, 970 KiB  
Article
From Perception to Practice: Artificial Intelligence as a Pathway to Enhancing Digital Literacy in Higher Education Teaching
by Zhili Zuo, Yilun Luo, Shiyu Yan and Lisheng Jiang
Systems 2025, 13(8), 664; https://doi.org/10.3390/systems13080664 - 6 Aug 2025
Abstract
In the context of increasing Artificial Intelligence integration in higher education, understanding the factors influencing university teachers’ adoption of AI tools is critical for effective implementation. This study adopts a perception–intention–behavior framework to explores the roles of perceived usefulness, perceived ease of use, [...] Read more.
In the context of increasing Artificial Intelligence integration in higher education, understanding the factors influencing university teachers’ adoption of AI tools is critical for effective implementation. This study adopts a perception–intention–behavior framework to explores the roles of perceived usefulness, perceived ease of use, perceived trust, perceived substitution crisis, and perceived risk in shaping teachers’ behavioral intention and actual usage of AI tools. It also investigates the moderating effects of peer influence and organizational support on these relationships. Using a comprehensive survey instrument, data was collected from 487 university teachers across four major regions in China. The results reveal that perceived usefulness and perceived ease of use are strong predictors of behavioral intention, with perceived ease of use also significantly influencing perceived usefulness. Perceived trust serves as a key mediator, enhancing the relationship between perceived usefulness, perceived ease of use, and behavioral intention. While perceived substitution crisis negatively influenced perceived trust, it showed no significant direct effect on behavioral intention, suggesting a complex relationship between job displacement concerns and AI adoption. In contrast, perceived risk was found to negatively impact behavioral intention, though it was mitigated by perceived ease of use. Peer influence significantly moderated the relationship between perceived trust and behavioral intention, highlighting the importance of peer influence in AI adoption, while organizational support amplified the effect of perceived ease of use on behavioral intention. These findings inform practical strategies such as co-developing user-centered AI tools, enhancing institutional trust through transparent governance, leveraging peer support, providing structured training and technical assistance, and advancing policy-level initiatives to guide digital transformation in universities. Full article
(This article belongs to the Section Artificial Intelligence and Digital Systems Engineering)
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20 pages, 874 KiB  
Article
How Does AI Trust Foster Innovative Performance Under Paternalistic Leadership? The Roles of AI Crafting and Leader’s AI Opportunity Perception
by Qichao Zhang, Feiwen Wang, Ganli Liao and Miaomiao Li
Behav. Sci. 2025, 15(8), 1064; https://doi.org/10.3390/bs15081064 - 5 Aug 2025
Abstract
As artificial intelligence (AI) becomes increasingly embedded in organizational development, understanding how leadership shapes employee responses to AI is critical for fostering workplace innovation. Drawing on trait activation theory, this study develops a theoretical model in which employee AI trust enhances innovative performance [...] Read more.
As artificial intelligence (AI) becomes increasingly embedded in organizational development, understanding how leadership shapes employee responses to AI is critical for fostering workplace innovation. Drawing on trait activation theory, this study develops a theoretical model in which employee AI trust enhances innovative performance through AI crafting. Paternalistic leadership serves as a situational moderator, while the leader’s AI opportunity perception functions as a higher-order moderator. A three-wave survey was conducted with 523 employees from 14 AI-intensive manufacturing firms in China. Results show that the interaction between AI trust and paternalistic leadership positively predicts both AI crafting and innovative performance. In addition, AI crafting mediates the effect of the interaction term on innovative performance. Furthermore, the leader’s AI opportunity perception moderates this interactive effect: when this perception is high, the positive impact of AI trust and paternalistic leadership on AI crafting is significantly stronger; when it is low, the effect weakens. These findings contribute to the literature by clarifying the situational and cognitive conditions under which AI trust promotes innovation, thereby extending trait activation theory to AI-enabled workplaces and offering actionable insights for leadership development in the intelligent era. Full article
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25 pages, 1150 KiB  
Article
Comparative Assessment of Health Systems Resilience: A Cross-Country Analysis Using Key Performance Indicators
by Yu-Hsiu Chuang and Jin-Li Hu
Systems 2025, 13(8), 663; https://doi.org/10.3390/systems13080663 - 5 Aug 2025
Abstract
Although organizational resilience is well established, refining the systematic quantitative evaluation of health systems resilience (HSR) remains an ongoing opportunity for advancement. Research either focuses on individual HSR indicators, such as social welfare policy, public expenditure, health insurance, healthcare quality, and technology, or [...] Read more.
Although organizational resilience is well established, refining the systematic quantitative evaluation of health systems resilience (HSR) remains an ongoing opportunity for advancement. Research either focuses on individual HSR indicators, such as social welfare policy, public expenditure, health insurance, healthcare quality, and technology, or broadly examines socio-economic factors, highlighting the need for a more comprehensive methodological approach. This study employed the Slacks-Based Measure (SBM) within Data Envelopment Analysis (DEA) to analyze efficiency by maximizing outputs. It systematically examined key HSR factors across countries, providing insights for improved policymaking and resource allocation. Taking a five-year (2016–2020) dataset that covered 55 to 56 countries and evaluating 17 indicators across governance, health systems, and economic aspects, the paper presents that all sixteen top-ranked countries with a perfect efficiency score of 1 belonged to the high-income group, with ten in Europe, highlighting regional HSR differences. This paper concludes that adequate economic resources form the foundation of HSR and ensure stability and sustained progress. A properly supported healthcare workforce is essential for significantly enhancing health systems and delivering quality care. Last, effective governance and the equitable allocation of resources are crucial for fostering sustainable development and strengthening HSR. Full article
(This article belongs to the Section Systems Practice in Social Science)
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17 pages, 1489 KiB  
Article
Pro-Safety Education and Organizational Challenges in Building Sustainable Safety Culture in Polish Food Companies
by Patrycja Kabiesz
Sustainability 2025, 17(15), 7086; https://doi.org/10.3390/su17157086 - 5 Aug 2025
Abstract
The aim of this study was to verify whether comprehensive and inclusive pro-safety education contributes to building a strong safety culture in food companies. The study was conducted in 612 Polish companies, where special attention was paid to modern forms of education during [...] Read more.
The aim of this study was to verify whether comprehensive and inclusive pro-safety education contributes to building a strong safety culture in food companies. The study was conducted in 612 Polish companies, where special attention was paid to modern forms of education during pro-safety education, as well as the frequency and duration of this education. The results of the study showed that safety culture is poorly developed, even when it is consciously and formally implemented in the company. One of the identified problems was the discrepancy between the company’s declared commitment to pro-safety education and the actual behavior of employees. This indicates that formal company strategies may not be effectively embedded in the attitudes and actions of employees. The research emphasizes the importance of adapting pro-safety efforts to the organizational culture in order to ensure significant results and avoid superficial implementation. Full article
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30 pages, 825 KiB  
Review
Predictive Analytics in Human Resources Management: Evaluating AIHR’s Role in Talent Retention
by Ana Maria Căvescu and Nirvana Popescu
AppliedMath 2025, 5(3), 99; https://doi.org/10.3390/appliedmath5030099 (registering DOI) - 5 Aug 2025
Abstract
This study explores the role of artificial intelligence (AI) in human resource management (HRM), with a focus on recruitment, employee retention, and performance optimization. Through a PRISMA-based systematic literature review, the paper examines many machine learning algorithms including XGBoost, SVM, random forest, and [...] Read more.
This study explores the role of artificial intelligence (AI) in human resource management (HRM), with a focus on recruitment, employee retention, and performance optimization. Through a PRISMA-based systematic literature review, the paper examines many machine learning algorithms including XGBoost, SVM, random forest, and linear regression in decision-making related to employee-attrition prediction and talent management. The findings suggest that these technologies can automate HR processes, reduce bias, and personalize employee experiences. However, the implementation of AI in HRM also presents challenges, including data privacy concerns, algorithmic bias, and organizational resistance. To address these obstacles, the study highlights the importance of adopting ethical AI frameworks, ensuring transparency in decision-making, and developing effective integration strategies. Future research should focus on improving explainability, minimizing algorithmic bias, and promoting fairness in AI-driven HR practices. Full article
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49 pages, 1995 KiB  
Article
Navigating Paradox for Sustainable Futures: Organizational Capabilities and Integration Mechanisms in Sustainability Transformation
by Jonathan H. Westover
Sustainability 2025, 17(15), 7058; https://doi.org/10.3390/su17157058 - 4 Aug 2025
Abstract
This study investigates the critical capabilities and integration mechanisms that enable organizations to achieve substantive sustainability transformations. Using a mixed-methods approach combining survey data (n = 234), in-depth interviews (n = 42), and comparative case studies (n = 6), the [...] Read more.
This study investigates the critical capabilities and integration mechanisms that enable organizations to achieve substantive sustainability transformations. Using a mixed-methods approach combining survey data (n = 234), in-depth interviews (n = 42), and comparative case studies (n = 6), the research identifies how organizations effectively navigate sustainability paradoxes while developing integration practices that embed sustainability throughout organizational systems. Our research is primarily grounded in paradox theory, complemented by insights from organizational learning theory, institutional logics, and power dynamics perspectives to develop a comprehensive theoretical framework. Statistical analysis reveals strong relationships between paradox navigation capabilities and transformation outcomes (β = 0.31, p < 0.01), with integration practices emerging as the strongest predictor of sustainability success (β = 0.42, p < 0.01). Qualitative findings illuminate four essential integration mechanisms—governance integration, strategic integration, operational integration, and performance integration—and their temporal development. The significant interaction between power mobilization and integration practices (β = 0.19, p < 0.01) demonstrates that structural interventions are insufficient without attention to power relationships. The research contributes to sustainability science by advancing theory on paradoxical tensions in transformation processes, demonstrating how organizations can transcend the gap between sustainability rhetoric and substantive action through both structural integration and power-conscious approaches. By identifying contextual contingencies across sectors and organizational types, the study challenges universal prescriptions for sustainability transformation, offering instead a nuanced framework for creating organizational conditions conducive to context-specific transformation toward more sustainable futures. Our findings offer practical guidance for organizations navigating the complex landscape of sustainability transformation and contribute to the implementation of UN Sustainable Development Goals, particularly SDG 12 (Responsible Consumption and Production) and SDG 17 (Partnerships for the Goals). Full article
(This article belongs to the Special Issue Sustainable Leadership and Strategic Management in SMEs)
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15 pages, 651 KiB  
Article
The Antecedents and Consequences of Strategic Renewal in Digital Transformation in the Context of Sustainability: An Empirical Analysis
by Jianying Xiao, Yitong Lu and Hui Zhang
Sustainability 2025, 17(15), 7055; https://doi.org/10.3390/su17157055 - 4 Aug 2025
Viewed by 36
Abstract
Sustainability has emerged as a critical issue in development. Digital transformation functions as both an enabler and an effective tool for promoting sustainability. Strategy plays a pivotal role in the process of digital transformation. However, there is a paucity of existing research focused [...] Read more.
Sustainability has emerged as a critical issue in development. Digital transformation functions as both an enabler and an effective tool for promoting sustainability. Strategy plays a pivotal role in the process of digital transformation. However, there is a paucity of existing research focused on strategic renewal in digital transformation within the context of China. This study employs organizational learning theory to examine the antecedents and consequences of strategic renewal in digital transformation. Data were collected from 389 government employees through a questionnaire survey and a quantitative analysis was performed to evaluate four hypotheses using structural equation modeling (SEM). The results indicate that knowledge acquisition and organizational memory significantly influence strategic renewal, which in turn affects government performance. The findings of this study could serve as a guide and provide concrete practical approaches for successful digital transformation among governments, thereby laying a foundation for sustainable development. Full article
(This article belongs to the Section Sustainable Management)
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19 pages, 443 KiB  
Article
Effects of a Flipped Classroom College Business Course on Students’ Pre-Class Preparation, In-Class Participation, Learning, and Skills Development
by Gordon Wang
Adm. Sci. 2025, 15(8), 301; https://doi.org/10.3390/admsci15080301 - 2 Aug 2025
Viewed by 339
Abstract
As an example of pedagogical approaches that blend online and face-to-face instruction, the flipped classroom model has seen exponential growth in business schools. To explore its effectiveness, expectancy-value theory and cognitive load theory were employed to develop a framework linking students’ perceived usefulness [...] Read more.
As an example of pedagogical approaches that blend online and face-to-face instruction, the flipped classroom model has seen exponential growth in business schools. To explore its effectiveness, expectancy-value theory and cognitive load theory were employed to develop a framework linking students’ perceived usefulness of the online and in-person content to their pre-class preparation, class participation, perceived learning, and skills development. A preliminary test of this framework was conducted using a flipped Organizational Behavior course within a business diploma program at a publicly funded Canadian college. The perceived usefulness of the online component was positively associated with students’ pre-class preparation, which, in turn, was positively related to both their perceived learning and skills development. Implications for practice and directions for future research are discussed. Full article
(This article belongs to the Section Organizational Behavior)
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14 pages, 2236 KiB  
Article
Reducing the Stochastic Coal Output Model Using the Convolution of Probability Density Functions
by Ryszard Snopkowski, Marta Sukiennik and Aneta Napieraj
Appl. Sci. 2025, 15(15), 8590; https://doi.org/10.3390/app15158590 (registering DOI) - 2 Aug 2025
Viewed by 111
Abstract
The construction of stochastic models and the use of stochastic simulations for their analysis constitute research methods used in the analysis of stochastic processes. These methods can be applied to processes carried out in underground mines. For mining processes, carried out, e.g., in [...] Read more.
The construction of stochastic models and the use of stochastic simulations for their analysis constitute research methods used in the analysis of stochastic processes. These methods can be applied to processes carried out in underground mines. For mining processes, carried out, e.g., in hard coal mines, it is noticed that the influence of factors generally referred to as geological–mining and technical–organizational may cause a given process to be treated as not fully defined (not necessarily in terms of the process technology, but, e.g., taking into account the time taken for its implementation). This article draws attention to the possibilities of reducing the stochastic model based on the use of the properties of the convolution of probability density functions. Functions that were considered appropriate for describing the processes discussed based on time-based studies were presented. The mechanism of operation of the proposed model reduction was discussed. Reduction carried out in this way eliminates the need to analyze these parts of the model, e.g., using the stochastic simulation method. This reduction leads to simplification of the model and the calculations, which translates into the effectiveness of the research. Full article
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20 pages, 1387 KiB  
Review
Barriers and Facilitators to Artificial Intelligence Implementation in Diabetes Management from Healthcare Workers’ Perspective: A Scoping Review
by Giovanni Cangelosi, Andrea Conti, Gabriele Caggianelli, Massimiliano Panella, Fabio Petrelli, Stefano Mancin, Matteo Ratti and Alice Masini
Medicina 2025, 61(8), 1403; https://doi.org/10.3390/medicina61081403 - 1 Aug 2025
Viewed by 81
Abstract
Background and Objectives: Diabetes is a global public health challenge, with increasing prevalence worldwide. The implementation of artificial intelligence (AI) in the management of this condition offers potential benefits in improving healthcare outcomes. This study primarily investigates the barriers and facilitators perceived by [...] Read more.
Background and Objectives: Diabetes is a global public health challenge, with increasing prevalence worldwide. The implementation of artificial intelligence (AI) in the management of this condition offers potential benefits in improving healthcare outcomes. This study primarily investigates the barriers and facilitators perceived by healthcare professionals in the adoption of AI. Secondarily, by analyzing both quantitative and qualitative data collected, it aims to support the potential development of AI-based programs for diabetes management, with particular focus on a possible bottom-up approach. Materials and Methods: A scoping review was conducted following PRISMA-ScR guidelines for reporting and registered in the Open Science Framework (OSF) database. The study selection process was conducted in two phases—title/abstract screening and full-text review—independently by three researchers, with a fourth resolving conflicts. Data were extracted and assessed using Joanna Briggs Institute (JBI) tools. The included studies were synthesized narratively, combining both quantitative and qualitative analyses to ensure methodological rigor and contextual depth. Results: The adoption of AI tools in diabetes management is influenced by several barriers, including perceived unsatisfactory clinical performance, high costs, issues related to data security and decision-making transparency, as well as limited training among healthcare workers. Key facilitators include improved clinical efficiency, ease of use, time-saving, and organizational support, which contribute to broader acceptance of the technology. Conclusions: The active and continuous involvement of healthcare workers represents a valuable opportunity to develop more effective, reliable, and well-integrated AI solutions in clinical practice. Our findings emphasize the importance of a bottom-up approach and highlight how adequate training and organizational support can help overcome existing barriers, promoting sustainable and equitable innovation aligned with public health priorities. Full article
(This article belongs to the Special Issue Advances in Public Health and Healthcare Management for Chronic Care)
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12 pages, 1450 KiB  
Article
Application of AI Mind Mapping in Mental Health Care
by Hsin-Shu Huang, Bih-O Lee and Chin-Ming Liu
Healthcare 2025, 13(15), 1885; https://doi.org/10.3390/healthcare13151885 - 1 Aug 2025
Viewed by 157
Abstract
Background: Schizophrenia affects patients’ organizational thinking, as well as their ability to identify problems. The main objective of this study was to explore healthcare consultants’ application of AI mind maps to educate patients with schizophrenia regarding their perceptions of family function, social support, [...] Read more.
Background: Schizophrenia affects patients’ organizational thinking, as well as their ability to identify problems. The main objective of this study was to explore healthcare consultants’ application of AI mind maps to educate patients with schizophrenia regarding their perceptions of family function, social support, quality of life, and loneliness, and to help these patients think more organizationally and understand problems more effectively. Methods: The study used a survey research design and purposive sampling method to recruit 66 participants with schizophrenia who attended the psychiatric outpatient clinic of a hospital in central Taiwan. They needed to be literate, able to respond to the topic, and over 18 years old (inclusive), and they attended individual and group health education using AI mind maps over a 3-month period during regular outpatient clinic visits. Results: The study results show that patients’ family function directly affects their quality of life (p < 0.05) and loneliness (p < 0.05), satisfaction with social support affects quality of life and loneliness directly (p < 0.05), and satisfaction with social support is a mediating factor between family function and quality of life (p < 0.05), as well as a mediating factor between family function and loneliness (p < 0.05). Conclusions: Therefore, this study confirms the need to provide holistic, integrated mental health social care support for patients with schizophrenia, showing that healthcare consultants can apply AI mind maps to empower patients with schizophrenia to think more effectively about how to mobilize their social supports. Full article
(This article belongs to the Special Issue Applications of Digital Technology in Comprehensive Healthcare)
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19 pages, 481 KiB  
Article
Trust the Machine or Trust Yourself: How AI Usage Reshapes Employee Self-Efficacy and Willingness to Take Risks
by Zhiyong Han, Guoqing Song, Yanlong Zhang and Bo Li
Behav. Sci. 2025, 15(8), 1046; https://doi.org/10.3390/bs15081046 - 1 Aug 2025
Viewed by 204
Abstract
As artificial intelligence (AI) technology becomes increasingly widespread in organizations, its impact on individual employees’ psychology and behavior has garnered growing attention. Existing research primarily focuses on AI’s effects on organizational performance and job design, with limited exploration of its mechanisms influencing individual [...] Read more.
As artificial intelligence (AI) technology becomes increasingly widespread in organizations, its impact on individual employees’ psychology and behavior has garnered growing attention. Existing research primarily focuses on AI’s effects on organizational performance and job design, with limited exploration of its mechanisms influencing individual employees, particularly in the critical area of risk-taking behavior, which is essential to organizational innovation. This research develops a moderated mediation model grounded in social cognitive theory (SCT) to explore how AI usage affects the willingness to take risks. A three-wave longitudinal study collected and statistically analyzed data from 442 participants. The findings reveal that (1) AI usage significantly enhances employees’ willingness to take risks; (2) self-efficacy serves as a partial mediator in the connection between AI usage and the willingness to take risks; and (3) learning goal orientation moderates both the relationship between AI usage and self-efficacy, as well as the mediating effect. This research enhances our understanding of AI’s impact on organizational behavior and provides valuable insights for human resource management in the AI era. Full article
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19 pages, 521 KiB  
Article
The Importance of Emotional Intelligence in Managers and Its Impact on Employee Performance Amid Turbulent Times
by Madonna Salameh-Ayanian, Natalie Tamer and Nada Jabbour Al Maalouf
Adm. Sci. 2025, 15(8), 300; https://doi.org/10.3390/admsci15080300 - 1 Aug 2025
Viewed by 284
Abstract
In crisis-stricken economies, leadership effectiveness increasingly hinges not on technical expertise alone but on emotional competence. While emotional intelligence (EI) has been widely acknowledged as a catalyst for effective leadership and employee outcomes, its role in volatile and resource-scarce contexts remains underexplored. This [...] Read more.
In crisis-stricken economies, leadership effectiveness increasingly hinges not on technical expertise alone but on emotional competence. While emotional intelligence (EI) has been widely acknowledged as a catalyst for effective leadership and employee outcomes, its role in volatile and resource-scarce contexts remains underexplored. This study addresses this critical gap by investigating the impact of five core EI dimensions, namely self-awareness, self-regulation, motivation, empathy, and social skills, on employee performance amid Lebanon’s ongoing multidimensional crisis. Drawing on Goleman’s EI framework and the Job Demands–Resources theory, the research employs a quantitative, cross-sectional design with data collected from 398 employees across sectors in Lebanon. Structural Equation Modeling revealed that all EI dimensions significantly and positively influenced employee performance, with self-regulation (β = 0.485) and empathy (β = 0.361) emerging as the most potent predictors. These findings underscore the value of emotionally intelligent leadership in fostering productivity, resilience, and team cohesion during organizational instability. This study contributes to the literature by contextualizing EI in an under-researched, crisis-affected setting, offering nuanced insights into which emotional competencies are most impactful during prolonged uncertainty. Practically, it positions EI as a strategic leadership asset for crisis management and sustainable human resource development in fragile economies. The results inform leadership training, policy design, and organizational strategies that aim to enhance employee performance through emotionally intelligent practices. Full article
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22 pages, 760 KiB  
Review
Strengthening Corporate Governance and Financial Reporting Through Regulatory Reform: A Comparative Analysis of Greek Laws 3016/2002 and 4706/2020
by Savvina Paganou, Ioannis Antoniadis, Panagiota Xanthopoulou and Vasilios Kanavas
J. Risk Financial Manag. 2025, 18(8), 426; https://doi.org/10.3390/jrfm18080426 - 1 Aug 2025
Viewed by 569
Abstract
This study explores how corporate governance reforms can enhance financial reporting quality and organizational transparency, focusing on Greece’s transition from Law 3016/2002 to Law 4706/2020. The legislative reform aimed to modernize governance structures, align national practices with international standards, and strengthen investor protection [...] Read more.
This study explores how corporate governance reforms can enhance financial reporting quality and organizational transparency, focusing on Greece’s transition from Law 3016/2002 to Law 4706/2020. The legislative reform aimed to modernize governance structures, align national practices with international standards, and strengthen investor protection in a post-crisis economic environment. Moving beyond a simple legal comparison, the study examines how Law 3016/2002’s formal compliance model contrasts with Law 4706/2020’s more substantive accountability framework. We hypothesize that Law 4706/2020 introduces substantively stronger governance mechanisms than its predecessor, thereby improving transparency and investor protection, while compliance with the new law imposes materially greater administrative and financial burdens, especially on small- and mid-cap firms. Methodologically, the research employs a narrative literature review and a structured comparative legal analysis to assess the administrative and financial implications of the new law for publicly listed companies, focusing on board composition and diversity, internal controls, suitability policies, and disclosure requirements. Drawing on prior comparative evidence, we posit that Law 4706/2020 will foster governance and disclosure improvements, enhanced oversight, and clearer board roles. However, these measures also impose compliance burdens. Due to the heterogeneity of listed companies and the lack of firm-level data following Law 4706/2020’s implementation, the findings are neither fully generalizable nor quantifiable; future quantitative research using event studies or panel data is required to validate the hypotheses. We conclude that Greece’s new framework is a critical step toward sustainable corporate governance and more transparent financial reporting, offering regulators, practitioners, and scholars examining legal reform’s impact on governance effectiveness and financial reporting integrity. Full article
(This article belongs to the Special Issue Research on Corporate Governance and Financial Reporting)
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