Results 31 to 40 of about 87,630 (219)

Financial Inclusion or Digital Discrimination? Algorithmic Credit Decisions and Gender Inequalities: A Scoping Review

Societies
The rapid expansion of financial technologies has repositioned algorithmic credit decision systems as central gatekeepers of economic opportunity, raising a fundamental sociological question: Do these systems broaden financial inclusion or do they ...
Alexander Haro-Sarango, Silvia Cachay-Salcedo, Jessica Saavedra-Vasconez, Freddy Jesús Robles-Lirio, José Ismael Campos-Ku   +4 more
doaj   +1 more source

Consumer-oriented agritourism research: a PRISMA-ScR-guided evidence map and NLP-based semantic analysis

Frontiers in Sustainable Tourism
Agritourism research spans visitor experience, consumer behavior, rural development, sustainability, and farm-system viability, but these strands remain only partially connected.
Alexander Haro-Sarango, Silvia Cachay-Salcedo, Jessica Saavedra-Vasconez, Rosa Salcedo-Davalos   +3 more
doaj   +1 more source

Consumer‐Orientation Effects in Sustainable Beer Valuation

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether consumers' valuation of a product‐level sustainability claim differs according to their beer‐consumption orientation. Using a discrete choice experiment with 1046 Spanish beer consumers, we estimate conditional logit and panel mixed logit models to analyse willingness to pay for a sustainability claim in beer.
Ángel Sabino Mirón Sanguino, María Pache Durán, Iris Salgado Valverde, Carlos Díaz Caro   +3 more
wiley   +1 more source

Efecto del locus de control en la relación entre participación presupuestaria y rendimiento: un estudio experimental

Revista de Contabilidad: Spanish Accounting Review, 2017
Cada vez más organizaciones involucran a su personal en los procesos presupuestarios bajo la premisa de que una mayor participación mejorará la consecución de las metas presupuestarias.
David Naranjo Gil, Edilberto J. Rodríguez Rivero, Aurora E. Rabazo Martín   +2 more
doaj   +1 more source

Climate Change Disclosure and Sustainability Awards: Does Assurance Add Value? Evidence From the European Context

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability awards have become an increasingly visible mechanism for recognising firms' environmental and social performance. This paper examines the individual and combined effects of climate change disclosure and the external assurance of sustainability reports on firms' likelihood of receiving awards for sustainability performance. Using
Isabel‐María García‐Sánchez, Salvador Marín‐Hernández, Esther Ortiz‐Martínez, Beatriz Aibar‐Guzmán   +3 more
wiley   +1 more source

Consistencia en divulgación sobre sostenibilidad en empresas argentinas adheridas al Pacto Global

Escritos Contables y de Administración
Las empresas argentinas incorporan el tema del desarrollo sostenible en sus decisiones estratégicas por lo que resulta de interés analizar sus reportes y relevar lo que divulgan, en forma de definiciones y acciones.
Mónica Jugón , Sandra Pastor, Pablo Raffaelli, Mariano Mastropierro, Joana Frosinini   +4 more
doaj   +1 more source

Stakeholder Engagement and SDGS Disclosure: A Systematic Review on Corporate Strategies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The 2030 Agenda and its Sustainable Development Goals (SDGs) emphasize the importance of sustainability, prompting stakeholders to demand greater transparency from organizations. Understanding how to incorporate the SDGs into their strategies and effectively engage with stakeholders in this process is essential for organizations to navigate ...
Alice Loureiro, Sónia Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Elaboración y validación de un instrumento de medida de la calidad del servicio de auditoría

Revista de Contabilidad: Spanish Accounting Review, 2017
El propósito de este estudio es evaluar la validez de un instrumento diseñado para medir la calidad del servicio de auditoría percibida por los clientes.
Laura Sierra García, Manuel Orta Pérez, Francisco Javier Moreno García   +2 more
doaj   +1 more source

Forest governance and the politics of care: Practices, subjectivities and more‐than‐human‐relations in contemporary conservation regimes in Guaviare, Colombia

People and Nature, EarlyView.
Abstract Market‐based conservation instruments such as REDD+ and Payments for Ecosystem Services (PES) have been promoted to curb deforestation in the Colombian Amazon. Yet these schemes remain contested, as they advance neoliberal conservation and reproduce gender inequalities.
Sandra Ángel Moreno, Cristina Espinosa, Zabrina Welter   +2 more
wiley   +1 more source

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