Results 151 to 160 of about 412,276 (303)

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro   +3 more
wiley   +1 more source

The slack banker dances: deposit insurance and risk-taking in the banking collapse of the 1920s [PDF]

open access: yes
This paper studies the effects of deposit insurance on bank behavior using individual bank data from Kansas in the 1920s. Kansas banks were severely stressed by the collapse of agricultural prices in 1920 and resulting increase in farm mortgage defaults.
David C. Wheelock, Subal C. Kumbhaker
core  

Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang   +3 more
wiley   +1 more source

Crop Insurance, Disaster Payments and Land Use Change: The Effect of Sodsaver on Incentives for Grassland Conversion [PDF]

open access: yes
Subsidized crop insurance may encourage conversion of native grassland to cropland. The Sodsaver provision of the 2008 farm bill could deny crop insurance on converted land in the Prairie Pothole states for 5 years.
Carriazo, Fernando   +2 more
core   +1 more source

Public Sustainability: Thematic Mapping, Theoretical Approaches and Emerging Lines of Action

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The paucity of research analysing thematic persistence in public sustainability limits our understanding of how this field of research evolves and reconfigures itself. The present paper addresses this gap through a longitudinal bibliometric analysis of 692 publications processed with SciMAT. The methodology combines co‐word analysis, strategic
Laila Ribii Khalifi   +2 more
wiley   +1 more source

Weather derivatives: Concept and application for their use in South Africa [PDF]

open access: yes
Recent innovations in energy markets suggest the possibility of addressing agricultural risk factors by issuing derivatives on weather elements. Such instruments appear particularly attractive, as asymmetric information and loss adjustment issues do not ...
Geyser, J.M.
core   +1 more source

Artificial Intelligence as a Catalyst for Environmental and Social Sustainability Practices in SMEs: The Moderating Role of Sustainability, Digitalization, and Innovation Barriers

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between artificial intelligence and both environmental and social sustainability practices in small and medium‐sized enterprises, with a specific focus on the moderating effects of implementation barriers relating to sustainability, digitalization, and innovation.
Gülçinay Mumcu, Steven A. Brieger
wiley   +1 more source

The Application of Farm Programs to Commercial Fisheries: The Case of Crop Insurance for the Bristol Bay Commercial Salmon Fisheries [PDF]

open access: yes
Under the direction of the Agricultural Risk Protection Act of 2000, the U.S. Congress proposed a crop insurance program for the Bristol Bay, Alaska, commercial salmon fishery.
Geier, Hans   +3 more
core   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza   +2 more
wiley   +1 more source

Digital Agriculture: Possibilities For Agricultural Insurance Evolution [PDF]

open access: yesProceedings of the Third International Conference on Economic and Business Management (FEBM 2018), 2018
Sergey V. Zhevora   +2 more
openaire   +1 more source

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