Knowledge Library
Article Series: Sustainability Assurance: Understanding the variations in scope of engagements
The disclosure of non-financial information in the form of sustainability reports and integrated reports is now a globally established practice. The ADGM Academy Research Centre is pleased to publish a series of articles by Associate Professor Muhammad Bilal Farooq on the key issues related to the assurance of non-financial reports, such as sustainability reports and integrated reports, also referred to as sustainability assurance. This fourth and final article in the series provides a detailed discussion on the key differences in the scope of non-financial information assurance engagements.
Read More
Article Series: Sustainability Assurance: Examining the impact of assurance disclosure credibility
The disclosure of non-financial information in the form of sustainability reports and integrated reports is now a globally established practice. The ADGM Academy Research Centre is pleased to publish a series of articles by Associate Professor Muhammad Bilal Farooq on the key issues related to the assurance of non-financial reports, such as sustainability reports and integrated reports, also referred to as sustainability assurance. This third article examines whether sustainability assurance enhances disclosure credibility and if so how and to what extent.
Read More
Article Series: Open Banking to Open Finance: Lessons learned and opportunities for the UAE
The ADGM Academy Research Centre invited Professor Markos Zachariadis from the Alliance Manchester Business School at the University of Manchester, who holds the Chair in Financial Technology and Information Systems and Barry West, Senior Manager, Applied Innovation & Research at the ADGM Financial Services Regulatory Authority (FSRA) to discuss what lessons can be applied from Open Banking to the future of Open Finance in the UAE financial sector.
Read More
Article Series: Sustainability Assurance: How assurers overcome barriers to adoption of non-financial information assurance
The disclosure of non-financial information in the form of sustainability reports and integrated reports is now a globally established practice. The ADGM Academy Research Centre is pleased to publish a series of articles by Associate Professor Muhammad Bilal Farooq on the key issues related to the assurance of non-financial reports, such as sustainability reports and integrated reports, also referred to as sustainability assurance. This second article examines some of the tactic’s assurers use to overcome barriers to stimulate the demand for external assurance of non-financial information.
Read More
Article Series: Sustainability Assurance: Examining Drivers And Inhibitors Of Non-financial Information Assurance
The disclosure of non-financial information in the form of sustainability reports and integrated reports is now a globally established practice. Most jurisdictions across the world encourage, either through stock exchange listing requirements or through legislation, the need for companies to provide information on their non-financial performance. However, these disclosures are often criticised for failing to offer a credible account of the reporter’s sustainability performance. To address this criticism many reporters voluntarily secure third-party assurance over their disclosures.
Read More
Article Series: Examining the Potential of Technologies to Support Sustainability and Integrated Reporting
Sustainability reporting is now an established global practice. Regulatory agencies and stock exchanges around the world require companies to disclose information on their sustainability performance. Meeting reporting requirements presents many challenges for companies. Advances in information technology, including artificial intelligence and big data analytics, offer useful tools in preparing and assuring sustainability reports. The ADGM Academy Research Centre is pleased to publish this article by Associate Professor Muhammad Bilal Farooq, UAE University and PhD candidate Kashif Nadeem, University of Chieti-Pescara based on their keynote talk at the 2022 European SDG Summit.
Read More
Article Series: Banks are Already Considering Climate Change in Their Lending Decisions
As part of the ADGMA Research Centre Article Series we are publishing adapted articles from amongst our strategic collaborators. This article is republished with the kind permission of Imperial College Business School, IB Knowledge. It follows our own research into how artificial intelligence can improve lending decisions to SMEs. With this article by Dr. Mandeep Singh, we share another view on factors impacting banks’ lending decisions. New research shows larger banks are lending less to small farms affected by abnormally high temperatures, with potentially huge repercussions for a large portion of the world’s population.
Read More
Research Paper: Digital Payments in the UAE
Author: Jayaprada Putrevu and Muna Al Suwaidi from Abu Dhabi University
and Salwa Al Breiki from the Abu Dhabi School of Management
The ADGM Academy Research Centre commissioned a team of university student researchers to explore the emergence and importance of digital payments in the UAE economy
Read More
Article Series: Federated Machine Learning and its Application in the Finance Industry
The ADGM Academy Research Centre sat down with Professor Duan, Head of the Asian Institute of Digital Finance, at the National University of Singapore and Richard Hills, Associate Managing Director at K2 Integrity, based in Abu Dhabi, to explore potential applications of federated learning in the financial industry while taking a broader view on the evolution of technology and some of the barriers to adoption of innovative solutions.
Read More
Research Paper: Artificial Intelligence to Enhance the SME Ecosystem in the UAE
Author: Dr. Nihel Chabrak, ADGM Academy and The Deep Credit
Analytics Team, Asian Institute of Digital Finance (AIDF), National University of Singapore
An analysis on how big data and AI can be leveraged to develop a more informative credit model to support the UAE SME ecosystem and drive improved decision making about lending to SMEs.
Read More
Research Paper: The Global COVID-19 FinTech Market Impact and Industry Resilience Study
Author: Cambridge Centre for Alternative Finance (CCAF),
University of Cambridge, Judge Business School with the World Bank
and the World Economic Forum
An assessment of the medium-to-longer-term impact of COVID-19 on the FinTech
industry and includes issues such as the customer base of these firms and their potential impact on financial inclusion.
Read More
Research Paper: FinTech Regulation in the Middle East and North Africa
Author: Cambridge Centre for Alternative Finance (CCAF),
University of Cambridge, Judge Business School
A review of how MENA jurisdictions have responded to the opportunities
and challenges associated with FinTech and digital financial services through
regulatory efforts, processes, and innovation.