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Sustainable Development, Volume 33, Issue S1, Page 545-560, November 2025.ABSTRACT Climate change, biodiversity loss, and pollution pose a growing threat to ecosystems and human well‐being, prompting a call for action within the framework of the UN Decade of Ecosystem Restoration and Sustainable Development Goal 15 (SDG 15).
Pedro José Martínez Córdoba +3 more
wiley +1 more source
Lexicography for specific purposes. Equivalence in bilingual and multilingual specialised dictionaries with reference to conceptual systems. [PDF]
, 2012 Terminological equivalence is one of the central issues in translation. To secure equivalence in translations for special purpose languages, the translator has to structure the terms of a given text by reference to a conceptual system and thus identify -
Edelmann, Gerhard
core
Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling
Business Strategy and the Environment, Volume 34, Issue 6, Page 7139-7160, September 2025.ABSTRACT Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ...
Catarina Cepêda +2 more
wiley +1 more source
Consideraciones sobre el sentido de un proyecto educativo en Contaduría Pública
Cuadernos de Administración, 2011 El documento esboza cómo desde los Proyectos Educativos en Contaduría Pública, se hace necesario establecer los imaginarios y las estrategias que soportan las actividades pedagógicas orientadas a la construcción de una comunidad académica que entiende la
William Rojas Rojas +1 more
doaj +3 more sources
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 +5 more
wiley +1 more source
El Patrimonio Cultural en el Modelo de la Contabilidad Socio-ambiental
Proyecciones, 2013 Facultad de Ciencias ...
Fernández Lorenzo, Liliana +2 more
openaire +2 more sources
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
Los patrones culturales del Contador Público en la aplicación del valor razonable
Entramado, 2017 Este trabajo busca conseguir una perspectiva sobre la receptividad de una contabilidad a valor razonable por parte del profesional contable local, mediante datos y textos obtenidos acerca de las percepciones de los Contadores Públicos en relación con tal
Samuel Pérez-Grau
doaj +1 more source
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 +3 more
wiley +1 more source
ABORDAJE DE LA CULTURA DESDE LA INVESTIGACIÓN EN CONTABILIDAD: POSIBILIDADES DE RE-SIGNIFICACIÓN
Revista Facultad de Ciencias Económicas, 2016 El concepto de cultura se ha trabajado en contabilidad principalmente para evaluar las diferen - cias en los sistemas contables y en el control de gestión entre países, lo anterior tiene por objeto caracterizar y sobre todo comparar los elementos ...
JORGE ANDRÉS SALGADO CASTILLO
doaj