Results 161 to 170 of about 2,134 (261)

The evidence base for ranger patrol effectiveness in conservation and how to improve it

Biological Reviews, EarlyView.
ABSTRACT Ranger patrols are a cornerstone of wildlife protection efforts around the world and occur across all ecological governance systems. Evidence that patrols reduce threats to wildlife and enable their recovery has not been systematically examined previously.
Trina Rytwinski, Robert S. A. Pickles, Matthew J. Muir, Steven J. Cooke, Joseph R. Bennett, Lisa A. Kelly, Adrienne Smith, Cynthia Cadet, Dwi N. Adhiasto, Inés Arroyo Quiroz, Mark D. Booton, Daphne P. Carlson, Drew T. Cronin, Anthony Dancer, Meredith L. Gore, Jennifer R. B. Miller, Stephen F. Pires, Amy Pokempner, James Slade, Andrew M. Lemieux   +19 more
wiley   +1 more source

Origin and formation of the principles of ethical conduct accountant

, 2014
У статті розглянуто історичні витоки науки «Професійна етика». Розкрито зміст основних принципів професії бухгалтера. Показані потреби, які забезпечують досягнення цілей висококваліфікованого представника даної професії, що визначені у Кодексі етики ...
Настасієнко, О. Е., Nastasienko, О., Крячко, В. Г., Kryachko, V.   +3 more
core  

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Communication of Business‐Nonprofit Collaborations and Environmental Legitimacy: Exploratory Insights From Italian Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Collaborations with nonprofits can enhance firms' legitimacy, yet the relationship between their communication and corporate environmental legitimacy remains poorly understood. Furthermore, research lacks an analysis of the communication of business‐nonprofit collaborations through multiple actors' perspectives.
Andrea Rizzuni, Daniel Lundgaard, Maria Alejandra Torres‐Cuello, Steen Vallentin   +3 more
wiley   +1 more source

Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment

Business Strategy and the Environment, EarlyView.
ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli, Manuele Citi, Matteo Pasquino   +2 more
wiley   +1 more source

Advertising the accountant: a stereotype in crisis

, 2015
Although we now recognise celebrity in such diverse areas as the celebrity trainer, celebrity chef and celebrity gardener, we are yet to see the rise of the celebrity accountant. Previous research has described the accounting image as dull and boring yet
Frances Miley (4467682), Andrew Read (4589515)   +1 more
core  

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

The preparation level of thai accountant competencies, adaptation capabilities, and success in accounting profession after the asian economic community

, 2018
รายงานวิจัย -- มหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร, 2560This research aimed to study 1) the preparation level of Thai Accountant Competencies and adaptation capabilities; and 2) Factor affecting on success in accounting profession after The Asian ...
Kaneko, Pitachaya
core  

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

Business Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
wiley   +1 more source

Sustaining Circular Innovation Under Volatile Market Conditions: The Critical Role of Industry Platforms

Business Strategy and the Environment, EarlyView.
ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang, Julia A. Fehrer, Jonathan J. Baker, Roderick J. Brodie   +3 more
wiley   +1 more source