Results 21 to 30 of about 101,819 (166)

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

Corporate Social Responsibility and Environmental Management, EarlyView.
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

What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez, Beatriz Aibar‐Guzmán, Salvador Marín‐Hernández, Esther Ortiz‐Martínez   +3 more
wiley   +1 more source

Contabilidad Ad Hoc para la gestión municipal de una crisis epidémica: la fiebre amarilla en Cádiz en 1800 [PDF]

, 2019
Este trabajo pretende contribuir a un mayor conocimiento acerca de cómo se generaron y se utilizaron en el pasado prácticas ad hoc de registro y de rendición de cuentas en el contexto del gobierno local para hacer frente a una situación de crisis. Para
Araújo Pinzón, Pedro, Capelo Bernal, María Dolores   +1 more
core   +3 more sources

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review

Accounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

La bio y geopolítica de las habitaciones

Relaciones Internacionales, 2022
En los análisis de la relación entre literatura y geopolítica he recurrido en más de una ocasión a un capítulo del Atlas de la novela europea de Franco Moretti en el que contrasta las geografías literarias de las novelas sentimentales ("Silver Fork") de ...
Michael J. Shapiro, Diego Sebastián Crescentino   +1 more
doaj   +1 more source

Analizando los resultados académicos en la Educación Superior en España [PDF]

, 2017
The development of the European Higher Education Area has been a process of modernization in many universities. Teaching methodologies have undergone a process of continuous change to meet the demands for high quality leading to a need for enhancement in
Camacho Miñano, M. Mar, Campo, Cristina del, Pascual Ezama, David, Rivero, Carlos, Urquía Grande, Elena   +4 more
core  

The activity-based costing model trajectory: A path of lights and shadows [PDF]

, 2018
Purpose: To present a literature review showing the trajectory of the ABC model. Design/methodology: Literature review. Findings: This paper analyzes the history of the ABC model and its dissemination process, in the form of articles published in the ...
Cugueró Escofet, Natalia, Fitó Bertran, Maria Àngels, Llobet, Joan   +2 more
core   +2 more sources

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

Business Ethics, the Environment &Responsibility, EarlyView.
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

Between Strategy and Survival? How Agri‐Food SMEs Navigate Voluntary Sustainability Disclosure

Sustainable Development, Volume 34, Issue S2, Page 154-169, March 2026.
ABSTRACT In a context of increasing regulatory pressure and ambiguity around sustainability reporting, this study analyses small and medium enterprises' (SMEs) motivations and challenges in relation to the voluntary adoption of such practices. Using a sector‐based approach, semi‐structured interviews were conducted with 26 agri‐business leaders from ...
Pablo Gomez‐Carrasco, Carlos Anguiano‐Santos, José Ríos‐Madrid, Melania Salazar‐Ordóñez   +3 more
wiley   +1 more source