Results 31 to 40 of about 84,204 (192)

Climate Change and Corporate Governance: Are Board Characteristics and Carbon Footprint Reporting Moderated by CEO Influence?

Sustainable Development, EarlyView.
ABSTRACT This research investigates how board characteristics such as the number of women directors and the tenure of board members affect carbon footprint reporting and the moderating role that CEO influence plays in such relationships. Applying stakeholder and legitimacy theories, the analysis furthers a comprehensive view of how internal governance ...
Isabel Gallego‐Álvarez, María Consuelo Pucheta‐Martínez, Inmaculada Bel‐Oms   +2 more
wiley   +1 more source

Contabilidad I [PDF]

, 2020
El presente recurso de aprendizaje es un exámen diagnóstico sobre los temas vistos en el primer parcial del curso de Contabilidad I.https://www.goconqr.com/es/note/5990300/Contabilidad-
Medina León, Claudia María Caridad
core  

Institutional Determinants of Environmental Disclosure for Sustainable Development: The Moderating Role of Gender‐Diverse Boards

Sustainable Development, EarlyView.
ABSTRACT This study examines the institutional determinants of environmental disclosure in the context of sustainable development and analyses the moderating role of board gender diversity in this relationship. Using an international sample of 26 countries over the period 2014–2023, we explore how macro‐level socioeconomic, cultural, political, and ...
Carmelo Reverte, María Consuelo Pucheta‐Martínez, Isabel Gallego‐Álvarez   +2 more
wiley   +1 more source

Measuring Progress Towards Environmental Sustainability: A Benefit of the Doubt Composite Index for OECD Countries

Sustainable Development, EarlyView.
ABSTRACT Environmental sustainability has become a central priority on the global agenda amid climate urgency, biodiversity loss, and commitments under the 2030 Agenda. Economies face increasing pressure to adopt development models aligned with climate neutrality and ecological transition.
Germán López‐Pérez, Lorena Márquez‐Arenas, Pablo Povedano‐Fernández, Elisabeth Zafra‐Gómez   +3 more
wiley   +1 more source

Microtaller de contabilidad

, 2019
La contabilidad en las empresas ...
Universidad de Alicante. Departamento de Economía Financiera y Contabilidad
core   +1 more source

Las mujeres en la ingeniería: Los desafíos académicos y oportunidades en el ámbito universitario actual

Mujer Andina
A pesar de los avances institucionales orientados a promover la igualdad de género, las carreras vinculadas a las ciencias, la tecnología, la ingeniería y las matemáticas (STEM) continúan registrando una marcada subrepresentación de mujeres a nivel ...
David Salomon Quispe Choqque, Juan Paulo Catunta Huamane, Ruth Thalia Quispe Mamani, Sergio Achahui Llusca, Noemí Tupa Quispe, Sonia Mejía Ayala   +5 more
doaj   +1 more source

Accounting Books of Argentina: Publications, Research and Institutional Background

De Computis, 2006
La literatura contable en lengua inglesa ofrece relativamente poca información sobre las investigaciones y publicaciones realizadas en Latinoamérica, tanto en el pasado como en la actualidad.
María Cristina Wirth, Richard Mattessich   +1 more
doaj   +1 more source

Untangling CSR Decoupling: Board Attributes Effects and the Unexplored Moderating Role of Board Gender Diversity

Business Ethics, the Environment &Responsibility, Volume 35, Issue 4, Page 3389-3412, October 2026.
ABSTRACT This study investigates the phenomenon of corporate social responsibility (CSR) decoupling, wherein firms' CSR disclosures diverge from their actual CSR performance, often resulting in misleading portrayals of environmental and social commitments commonly associated with greenwashing.
María Consuelo Pucheta‐Martínez, Isabel Gallego‐Álvarez, Inmaculada Bel‐Oms   +2 more
wiley   +1 more source

Do CSR Committees Moderate the Relationship Between Democratic Societies and Firm Innovation? An International Overview

Corporate Social Responsibility and Environmental Management, Volume 33, Issue 4, Page 5799-5822, July 2026.
ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez, María Consuelo Pucheta‐Martínez   +1 more
wiley   +1 more source

Perspectiva tecnológica de la práctica contable. Ontología y episteme de la contabilidad de gestión

Entramado, 2019
Este estudio pretende establecer una fundamentación ontológica y epistemológica que confiera a la Contabilidad de Gestión "razón de ser" como una tecnología científica contable unificadora de diversos elementos del ejercicio profesional contable.
Samuel Leónidas Pérez-Grau
doaj   +1 more source