Results 11 to 20 of about 18,270 (205)
Challenges for Circular Economy under the EU 2020/741 Wastewater Reuse Regulation. [PDF]
Glob 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
Strategic 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?
Corporate 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?
Politics &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?
Sustainable 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
La investigación empírica en contabilidad de gestión en España: análisis de las publicaciones españolas [PDF]
, 2005 En las últimas dos décadas la investigación empírica en Contabilidad de Gestión ha experimentado un importante crecimiento a nivel internacional. Asimismo, recientemente se ha podido percibir un aumento de este tipo de investigación en nuestro país.
Lobo Gallardo, Antonio +2 more
core +1 more source
¿Mejora la experiencia financiera de la comisión de auditoria la legibilidad de la información? [PDF]
, 2022 This paper investigates the relationship between audit committee financial expertise, particularly consider- ing specific accounting financial expertise, and the readability of management reports.
Bravo-Urquiza, Francisco +3 more
core +1 more source
Business 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
Evaluación del uso de juego de rol en contabilidad financiera [PDF]
, 2021 The role play is presented in Higher Education as an alternative that fosters constructive learning, cooperation among equals and motivation for learning.
Rico Gómez, María Luisa +2 more
core +1 more source
Positioning of accounting research: Evidence from the Colombian universities
Estudios 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