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The paper reports that there are substantial differences between comprehensiveness between countries. The preferences of each company to what kind of data they reveal most are also distinctive. There are numbers of explanations to justify those differences, which include the cultural variety, and the legislation system in each nation. Above all, we find that companies who are better equipped with smart 4.0 technology (1) use energy more efficiently; (2) are better in waste and disposal management; (3) reduce greenhouse emissions and (4) cause to a lesser extent the impacts on protected and unprotected areas high in biodiversity. |