The influence and importance of research and development (R&D) for business sustainability have gained increasing interests, especially in the high-tech sector. However, the efforts of R&D might cause complex and mixed impacts on the financial results considering the associated expenses. Thus, this study aims to examine how R&D efforts may influence business to improve its financial performance considering the dual objectives: the gross and the net profitability. This research integrated a rough-set-based soft computing technique and multiple criteria decision-making (MCDM) methods to explore this complex and yet valuable issue. A group of public listed companies from Taiwan, all in the semiconductor sector, was analyzed as a case study. Initially, more than 30 variables were considered, and the adopted soft computing technique retrieved 14 core attributes—for the dual profitability objectives—to form the evaluation model. The importance of R&D for pursuing superior financial prospects is confirmed, and the empirical case demonstrates how to guide an individual company to plan for improvements to achieve its long-term sustainability by this hybrid approach.

This paper introduces an innovative theoretical framework for quantum-inspired data embeddings, grounded in foundational concepts of quantum mechanics such as superposition and entanglement. This approach aims to advance semi-supervised learning in contexts characterized by limited labeled data by enabling more intricate and expressive embeddings that capture the underlying structure of the data effectively. Grounded in foundational quantum mechanics concepts such as superposition and entanglement, this approach redefines data representation by enabling more intricate and expressive embeddings. Emulating quantum superposition encodes each data point as a probabilistic amalgamation of multiple feature states, facilitating a richer, multidimensional representation of underlying structures and patterns. Additionally, quantum-inspired entanglement mechanisms are harnessed to model intricate dependencies between labeled and unlabeled data, promoting enhanced knowledge transfer and structural inference within the learning paradigm. In contrast to conventional quantum machine learning methodologies that often rely on quantum hardware, this framework is fully realizable within classical computational architectures, thus bypassing the practical limitations of quantum hardware. The versatility of this model is illustrated through its application to critical domains such as medical diagnosis, resource-constrained natural language processing, and financial forecasting—areas where data scarcity impedes the efficacy of traditional models. Experimental evaluations reveal that quantum-inspired embeddings substantially outperform standard approaches, enhancing model resilience and generalization in high-dimensional, low-sample scenarios. This research marks a significant stride in integrating quantum theoretical principles with classical machine learning, broadening the scope of data representation and semi-supervised learning while circumventing the technological barriers of quantum computing infrastructure.

The objective of this study was to identify the factors determining a company’s corporate governance related to climate change. We analyzed the effect of various sustainability corporate governance variables on the disclosure level of climate change governance. These variables included facts such as having a dedicated sustainability executive and board committee, the mediating effect of female representation on the board of directors, number of reporting years according to TCFD, membership in a sustainability index, MSCI ESG rating, the existence of a corporate climate transition plan, a mention of the UN Global Compact and GRI, company location, as well as company size and profitability. By adopting a multi-theoretical framework that included stakeholder theory as well the legitimacy and agency theory, the underlying research study used a sample of 100 of the largest global companies by market capitalization and their reporting for the year 2020. Based on 1,400 observations for fiscal year 2020 and using correlation analysis, univariate and linear multiple regressions, we find a positive association between having a climate transition plan in place, being a leader in sustainability according to MSCI ratings, and being a DJSI constituent and the propensity to disclose information on governance for climate change. In addition, we find a company with a dedicated sustainability executive show an increased tendency to be transparent on climate governance issues. Furthermore, having a company location in a developed country is significantly and positively associated with climate change governance. Surprisingly, gender diversity in the corporate board or having a sustainability board committee did not show any significant correlation between a higher climate change governance level. The same was true for companies being active in either the extractive or non-extractive sector. Companies referring to the Global Reporting Initiative (GRI) or UN Global Compact also did not score higher in climate change governance. Neither did corporate profitability or size play a significant role. Our results are robust to variations and provide valuable insights for researchers, academics, executives, practitioners as well as regulators. As more and more companies are shifting towards a climate change reporting framework, it is of paramount importance that we are able to determine the contributing variables that lead to effective climate change corporate governance. Our results are inconsistent with stakeholder theory and are strongly suggesting that a diversified board and the existence of a sustainability committee that meets often/sufficiently may not necessarily lead to a higher level of transparency/quality regarding climate change. While more research is needed, knowing that a dedicated sustainability executive as well as having a climate plan in place can make a difference in climate change reporting, can be very beneficial to many corporate stakeholders. Given the current urgent climate change situation and the crucial role that corporation play in it, dedicated sustainability positions and committees need to be established. The findings could be useful for managers as well as governmental standards setter and regulators who are interested in improving corporate practices dealing with climate change. This study applies STATA software with various regression models to empirically test the relationship between CG and other variables and corporate climate change reporting.