Results 21 to 30 of about 14,242 (205)

New trends in corporate reporting: Information on carbon footprint in Spain [PDF]

RAE: Revista de Administração de Empresas, 2018
In accordance with the Kyoto Protocol, Spain has created a National Carbon Footprint Registry by Royal Decree 163/2014. This constitutes a pioneering initiative to help Spanish companies give visibility to their efforts in reducing their emissions of ...
Carmen Raquel Córdova, Ana Zorio-Grima, María García-Benau   +2 more
doaj  

El modelo de enseñanza virtual en la UNED. Desarrollo de un curso en la Facultad de Económicas

RIED: Revista Iberoamericana de Educación a Distancia, 2001
El desarrollo de Internet en los últimos años ha favorecido la aparición y consolidación de las técnicas de formación a distancia basadas en un entorno web.
Damián de la Fuente Sánchez, Ángel Muñoz Merchante, Manuel Sesto Pedreira   +2 more
doaj   +1 more source

How Service Exclusion Affects Rural Depopulation. An Approach Based on Structural Equation Modelling

Sociologia Ruralis, Volume 65, Issue 3, July 2025.
ABSTRACT This paper explores the relationship between service exclusion and the depopulation phenomenon. To achieve this, we apply structural equation modelling (SEM) to evaluate the lack of development of primary services (healthcare, education, social services, commerce, restaurants and bars, as well as Internet access) at the municipal level ...
M. Pilar Alonso, Pilar Gargallo, Luis Lample, Carlos López‐Escolano, Jesús A. Miguel, Manuel Salvador   +5 more
wiley   +1 more source

The role of integrated indicators in exhibiting business contribution to sustainable development: a survey of sustainability reporting initiatives

Revista de Contabilidad: Spanish Accounting Review, 2011
This paper aims to analyse the role of integrated indicators included in sustainability reporting initiatives in exhibiting business contribution to Sustainable Development.
Fernando Azcárate, Francisco Carrasco, Manuel Fernández   +2 more
doaj   +1 more source

Management Controls for Contributing to the Promotion of Sustainable Development in Public Sector Organizations—Status Quo and Further Research

Sustainable Development, Volume 33, Issue 3, Page 3246-3265, June 2025.
ABSTRACT The public sector plays a crucial role in enabling sustainable development (SD) as a policymaker, regulator, and through its own public sector organizations (PSOs). In addition to nonfinancial reporting on sustainability initiatives, PSOs must implement sustainability management controls (SMCs) to promote SD.
Philumena Bauer, Dorothea Greiling
wiley   +1 more source

Contabilidad gerencial

, 2019
La contabilidad gerencial es la columna vertebral de la información de las empresas, ya que con ella se clasifican todas las transacciones económicas que se realizan en el día a día, sirviendo como base para la elaboración de los estados financieros.
  +12 more sources

Accounting for Renewable Energy: Investigating Emerging Topics and Research Pathways

Business Strategy and the Environment, Volume 34, Issue 4, Page 4597-4621, May 2025.
ABSTRACT This paper presents a structured and systematic literature review (SLR) and critique of the literature on the opportunities and challenges of accounting, auditing, and renewable energy sources to identify trends and research streams and construct an agenda for future research.
Charl De Villiers, Salvatore Principale, Rubina Michela Galeotti, Daniela Cicchini   +3 more
wiley   +1 more source

Perspectiva crítica rumbo a la contabilidad emancipadora de Gallhofer y Haslam

UTC Prospectivas: Revista de Ciencias Administrativas y Económicas, 2019
El siguiente artículo de investigación pretende mostrar la posición teórica de la contabilidad emancipadora planteada por los estudiosos Gallhofer y Haslam (2015), prestando atención a construir o significar y descubrir y resaltar una manera ...
Norma Barona López
doaj   +2 more sources

Decoupling in Sustainability Reporting: A Systematic Literature Review

Corporate Social Responsibility and Environmental Management, Volume 32, Issue 3, Page 2988-3007, May 2025.
ABSTRACT Decoupling in sustainability reporting raises concerns about the credibility of sustainability disclosures. This study conducts a bibliometric review of 74 articles from 44 journals indexed in the Web of Science up to 2023, tracking key trends. The findings reveal two phases in research: an erratic growth from 2012 to 2017, followed by a surge
Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán   +2 more
wiley   +1 more source

Exploring the role of sustainability reporting strategies in promoting sustainable development in social economy entities: The circular economy as a mediator

Sustainable Development, Volume 33, Issue 2, Page 2902-2925, April 2025.
Abstract This study focused on the relationship between sustainability reporting (SR), the circular economy (CE), and the United Nations' Sustainable Development Goals (SDGs), including an examination of the mediator role of the CE in the SR–SDGs relationship.
Dolores Gallardo‐Vázquez, Inna Choban de Sousa Paiva, Cristina Nuevo‐Gallardo   +2 more
wiley   +1 more source