Results 111 to 120 of about 10,967 (309)

Farmer rationality and the adoption of greening practices in Poland

Scientia Agricola
Common Agricultural Policy (CAP) reform in the European Union introduced a new element: greening. The aim of greening is to support the environment and create non-productive value in agriculture. The main element of greening is the Ecological Focus Area (
Stanisław Świtek, Zuzanna Sawinska
doaj   +1 more source

Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Antibribery and corruption disclosure (ABCD) has traditionally been conceptualised as a compliance‐oriented reporting practice. However, whether and under what conditions such disclosure contributes to strategic value creation remains insufficiently understood.
Ali Meftah Gerged, Sharmin Shabnam Rahman   +1 more
wiley   +1 more source

Assessing impacts of CAP reform in France and Germany

The 2003 CAP Reform left EU member states much room for national implementation. The farm group model EU-FARMIS is applied to quantify the effects of the reform and the impacts of the options for national implementation.
Kupker, Bernd, Huttel, Silke, Kleinhanss, Werner, Offermann, Frank   +3 more
core  

High-stakes test anxiety among Taiwanese adolescents: a longitudinal study

Cogent Education
This study examined changes of test anxiety under the reform of the examination system in Taiwan. We sampled 46,361 Grade 9 students in Taiwan for 9 consecutive years starting from 2011 to collect data on their test anxiety, cram school attendance ...
Tzu-Yang Chao, Yao-Ting Sung, Fen-Lan Tseng   +2 more
doaj   +1 more source

Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini, Nicola Torricella, Armando della Porta   +2 more
wiley   +1 more source

IMPACT OF THE CAP REFORM ON THE SPANISH AGRICULTURAL SECTOR

This paper analyses the impact of the 2003 CAP reform on Spanish agricultural sector in the context of the recent CAP Health Check and high food prices, using PROMAPA, a positive mathematical programming model for representative farms.
De Miguel, J.M., de Andres, Rosario, Judez, Lucinio, Ibanez, M., Urzainqui, Elvira, Miguel, J.L.   +5 more
core  

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source

The Impact of The European Enlargement and CAP Reforms on Agricultural Markets. Much Ado about Nothing?

We analyze the effects of the 2004 CAP reform and EU enlargement on European and world agricultural markets. We compare the results from a CAP reform only and a CAP reform plus enlargement scenarios to a no-enlargement baseline implementing Agenda 2000 ...
Elobeid, Amani E., Tokgoz, Simla, Wailes, Eric J., Dong, Fengxia, Fabiosa, Jacinto F., Matthey, Holger, Beghin, John C., Fuller, Frank H.   +7 more
core  

Cap reform: implications for Ireland [PDF]

, 2009
working paper Increasingly farmers can be viewed as multifunctional providers of a range of commodity and non-commodity goods that are valued by society. Changes to the Common Agricultural Policy (CAP) such as the shift towards decoupled payments not only have significant effects on agriculture but also rural areas and society more generally.
Peter Howley, Trevor Donnellan, Kevin Hanrahan   +2 more
openaire   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source