Results 61 to 70 of about 2,165,696 (279)
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
Is Violence Against Union Members in Colombia Systematic and Targeted? [PDF]
Violence against union members in Colombia has been at the center of a debate for several years now. Union leaders and NGOs in Colombia and abroad continuously argue that free trade agreements with Colombia should be blocked based on the failure of the ...
Daniel Mejía, María José Uribe
core
Transfer of the myrmecophilous soft scale insect Neolecanium amazonensis Foldi to Foldilecanium gen. nov. (Hemiptera: Coccidae), with description of a new species from Colombia [PDF]
, 2011 Neolecanium amazonensis Foldi is redescribed and illustrated and is transferred to the new genus Foldilecanium Kondo as Foldilecanium amazonensis (Foldi) comb. nov.
Kondo, Takumasa
core +2 more sources
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Two species of Compsus Schoenherr, new citrus pests from Colombia (Coleoptera: Curculionidae: Entiminae) [PDF]
, 2012 Two species of the weevil genus Compsus Schoenherr (Coleoptera: Curculionidae: Entiminae) from Colombia are redescribed: C. obliquatus Hustache and C.viridivittatus (Guérin-Méneville).
O’Brien, Charles W., Peña, Jorge
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
DECENTRALIZATION’S EFFECTS ON EDUCATIONAL OUTCOMES IN BOLIVIA AND COLOMBIA [PDF]
The effects of decentralization on public sector outputs is much debated but little agreed upon. This paper compares the remarkable case of Bolivia with the more complex case of Colombia to explore decentralization's effects on public education outcomes.
Fabio Sanchez, Jean-Paul Faguet
core +3 more sources
Using the Beveridge & Nelson decomposition of economic time series for pointing out the occurrence of terrorist attacks [PDF]
This paper continues my research program on violence and terrorism started 15 years ago. It presents in the first part through empirical exercises, the suitability of The Beveridge and Nelson decomposition of economic time series for pointing out the ...
Gómez-Sorzano, Gustavo
core +1 more source
Addressing the Energy Trilemma: The Role of Entrepreneurship, Regulation, and Climate Finance
Business Strategy and the Environment, EarlyView.ABSTRACT Balancing energy security, energy equity, and environmental sustainability has become increasingly challenging as economies pursue low‐carbon growth amid climate risk and persistent disparities in access to modern energy. Although entrepreneurship is widely recognized as a driver of innovation, its role in addressing the energy trilemma ...
Kingsley Imandojemu +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source