Results 11 to 20 of about 684 (162)

Challenges for Circular Economy under the EU 2020/741 Wastewater Reuse Regulation. [PDF]

open access: yesGlob Chall, 2023
Reg EU 2020/741 introduces minimum requirements for urban wastewater reuse and requires definition of risk management and transparency. The real impact of regulation in circular economy objectives will be limited by water scarcity, downstream cascade reuse, and crop profitability. The social acceptance is critical for success. Abstract Wastewater reuse
Berbel J, Mesa-Pérez E, Simón P.
europepmc   +2 more sources

Learning to be entrepreneurial: Do family firms gain more from female leadership than nonfamily firms?

open access: yesStrategic Entrepreneurship Journal, Volume 17, Issue 4, Page 971-1001, December 2023., 2023
Abstract Research Summary We integrate social learning theory with gender role congruity theory to propose that family firms gain more from female leadership than nonfamily firms due to the congruence of female communal values with those of a family business.
Remedios Hernández‐Linares   +3 more
wiley   +1 more source

How does the European Green Deal affect the disclosure of environmental information?

open access: yesCorporate Social Responsibility and Environmental Management, Volume 30, Issue 6, Page 2766-2782, November 2023., 2023
Abstract The European Union has made the fight against climate change and the achievement of a sustainable economy political priorities. To promote the ecological transition of companies and corporate transparency, a broad regulatory framework has been developed.
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

The 2030 Agenda in Spanish local entities: Does the government's ideological color matter?

open access: yesPolitics &Policy, Volume 51, Issue 5, Page 800-829, October 2023., 2023
Abstract This article examines the influence of the political ideology of the governing party on the commitment of the city council to the Sustainable Development Goals (SDGs) and the disclosure of information in this regard. The effect of the level of political fragmentation in the city council is also analyzed.
Manuel Rieiro‐García   +2 more
wiley   +1 more source

What kind of leaders can promote the disclosure of information on the sustainable development goals?

open access: yesSustainable Development, Volume 31, Issue 4, Page 2694-2710, August 2023., 2023
Abstract As the person responsible for a company's strategies and disclosure policies, the CEO is the architect of its CSR strategy. This paper analyzes which CEO's attributes influence the level of disclosure of information about business contribution to the SDGs.
María Garrido‐Ruso   +2 more
wiley   +1 more source

Impacts of industrialization, renewable energy and urbanization on the global ecological footprint: A quantile regression approach

open access: yesBusiness Strategy and the Environment, Volume 32, Issue 4, Page 1529-1541, May 2023., 2023
Abstract Debates on how growth and urbanization affect the environment have been intense, but they lack the global perspective. Therefore, this research examined those relationships, and to a greater extent other forms of global environmental degradation, such as foreign direct investment (FDI).
Byron Quito   +3 more
wiley   +1 more source

Positioning of accounting research: Evidence from the Colombian universities

open access: yesEstudios Gerenciales, 2022
Research has become one of the key indicators for positioning universities in rankings, it is also a determining aspect to increase accountability, transparency, and legitimacy at universities.
Jesús Mauricio Flórez-Parra   +1 more
doaj   +1 more source

Comparación entre dos modelos de valoración de empresas mediante descuento de flujos de caja

open access: yesCuadernos Latinoamericanos de Administración, 2016
En este trabajo se analizan dos métodos de valoración de empresas basados en el descuento de flujos, uno que lo denominamos CTE que se caracteriza por tener un coste de capital único y otro que denominamos NoCTE en el que hay una relación entre la ...
Germán Ortega-González
doaj   +1 more source

El flujo de caja como determinante de la estructura financiera de las empresas españolas. Un análisis en tiempos de crisis || Cash flow as determinant of financial structure of Spanish firms. Analysis in a crisis period [PDF]

open access: yesRevista de Métodos Cuantitativos para la Economía y la Empresa, 2016
Este trabajo propone el uso de la variable Flujo de Caja Contable de la Explotación (FCE) como un factor con incidencia significativa en la estructura financiera de la empresa española en un periodo (2008-2012) caracterizado por dificultades para la ...
Rodríguez-Masero, Natividad   +1 more
doaj  

Determining Some Factors of the Financial Situation in the European Union Publishing Sector

open access: yesReview of Economic Perspectives, 2018
The publishing sector is probably a cultural industry with one of the greatest economic projections due to its huge turnover and contribution to the Gross Domestic Product of countries.
Sanz José Ángel   +2 more
doaj   +1 more source

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