Results 41 to 50 of about 14,242 (205)

Diversity, equity, and inclusion reporting in European Union companies: The role of female directors and the European regulatory framework

Business Strategy and the Environment, Volume 33, Issue 7, Page 7021-7040, November 2024.
Abstract Equality, equity, and nondiscrimination are core human rights and prerequisites for peace, prosperity, and sustainability that require the commitment of all actors. They have received considerable attention from the European Union, leading to the development of a regulatory framework aimed at promoting gender diversity and the disclosure of ...
Isabel‐María García‐Sánchez, Salvador Marín‐Hernández, Esther Ortiz‐Martínez, Beatriz Aibar‐Guzmán   +3 more
wiley   +1 more source

Los Bienes intangibles y los intereses en los costos de producción analizados con enfoque en la contabilidad de gestión

Contabilidad y Auditoría, 2012
La contabilidad tiene varios segmentos, entre otros, la contabilidad financiera o patrimonial y también la contabilidad de gestión. Ambos segmentos tienen sus especificidades y aplicaciones.
Mario Biondi
doaj  

Environmental disclosure as a response to civil liberties and political rights in countries, myth or reality? The moderating role performed by board gender diversity

Corporate Social Responsibility and Environmental Management, Volume 31, Issue 6, Page 6363-6386, November 2024.
Abstract The influence of civil liberties and political rights on environmental disclosure, and the moderating effect of board gender diversity on the relationship between civil liberties and political rights and environmental disclosure, have not to date been studied in detail, as evidenced by the previous literature available.
María Consuelo Pucheta‐Martínez, Isabel Gallego‐Álvarez   +1 more
wiley   +1 more source

Reproduction of efficiency through management accounting practices: Socio‐economic, environmental, and human consequences of NPM reforms

Financial Accountability &Management, Volume 40, Issue 4, Page 475-497, November 2024.
Abstract Using Giddens (1984) structuration theory (ST), in this paper we illustrate how the efficiency‐driven approaches adopted by a large stated‐owned public company in Latin America (Latin American Multiutility Conglomerate [LAMC]) implicitly resulted in triggering a dam disaster with far‐reaching socio‐economic, environmental, and human ...
Claudia Barrios‐Álvarez, Pawan Adhikari, Ekililu Salifu, Alina Gómez‐Mejía, Ximena Giraldo‐Villano   +4 more
wiley   +1 more source

Balance social cooperativo desde la perspectiva de la contabilidad social

Retos de la Dirección, 2023
Objetivo: Conceptualizar el balance social para el sector cooperativo de ahorro y préstamo mexicano a partir del estudio del estado del arte sobre contabilidad social y balance social.
Aarón Cobián Puebla, Jesús Juan Rosales Adame , Ana Fernández Andrés   +2 more
doaj   +2 more sources

Balance social cooperativo desde la perspectiva de la contabilidad social

Retos de la Dirección, 2020
Objetivo: Conceptualizar el balance social para el sector cooperativo de ahorro y préstamo mexicano a partir del estudio del estado del arte sobre contabilidad social y balance social.
Aarón Cobián Puebla, Jesús Juan Rosales Adame, Ana Fernández Andrés   +2 more
doaj  

Estimated unit cost of the slaves in the second half of the 18th century

De Computis, 2019
Previous surveys based on historical documents on the price of slaves from Africa have contributed greatly to accounting literature. However, most of these studies usually focus on the sale price of slaves in the colonies or on slave purchase prices in ...
Álvaro Pereira de Andrade, Ana Maria B. Sotomayor, Jorge José Martins Rodrigues   +2 more
doaj   +1 more source

The power of ethical words

Business Ethics, the Environment &Responsibility, Volume 33, Issue 4, Page 547-567, October 2024.
Abstract In this research, we analyse the impact of the inclusion of ethical expressions in the prospectuses of socially responsible (SR) mutual funds on money flows. We contribute to the existing literature by proposing a text‐based measure that integrates three attributes that are relevant to whether clients are attracted: exclusiveness, intensity ...
Mercedes Alda, Fernando Muñoz, María Vargas   +2 more
wiley   +1 more source

Does ESG implementation influence performance and risk in SMEs?

Corporate Social Responsibility and Environmental Management, Volume 31, Issue 5, Page 4227-4247, September 2024.
Abstract The relationship between Environmental Social and Governance (ESG) activities and financial performance has been explored within large companies. The presence of these activities in Small and Medium Enterprises (SMEs) is still in its early stages in the literature, requiring further empirical evidence.
María Garrido‐Ruso, Luis Otero‐González, María‐Celia López‐Penabad, Pablo Durán Santomil   +3 more
wiley   +1 more source

Die theoretische Fundierung der Kostenrechnung im Widerstreit der Ansätze (German version)

De Computis, 2006
Desde hace algunos años se viene sosteniendo en Alemania una discusión acerca de la fundamentación teórica de la contabilidad de costes, así como de la necesidad de mantener un sistema de costes independiente. El abanico de planteamientos posibles abarca
Marcell Schweitzer
doaj   +1 more source