Our analytical approach involves three steps: pre-processing, systematic model development, and risk factor analysis. For pre-processing, variables that were absent in >50% of records were removed. Moreover, the dataset was divided into a validation dataset and derivation datasets which were separate...
In addition, a case study was conducted based on the financial statements of selected shared services centers operating in Poznań. The main objective of this paper is the identification of the role of ESG factors in operational risk management and performance reporting in shared service centers (...