Results 31 to 40 of about 684 (162)
Integrating biodiversity and business: Emerging methods driving the nature economy
Methods in Ecology and Evolution, Volume 17, Issue 5, Page 1326-1335, May 2026.Abstract Biodiversity is increasingly recognised as a material (i.e. significant) risk to corporate value creation due to links with climate risk, land use and social equity, and through growing engagement with frameworks, such as the Taskforce on Nature‐related Financial Disclosure and Science‐Based Targets Network.
Sarah Luxton +2 more
wiley +1 more source
Mathematics, 2023 This study formulates a mathematical dynamic Computable General Equilibrium (CGE) model within a rational expectations framework, adhering to neo-classical principles.
Ana Medina-López +2 more
doaj +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 +3 more
wiley +1 more source
Revista de Métodos Cuantitativos para la Economía y la Empresa, 2014 Corporate financial decision making processes (selection of investments and funding sources) are becoming increasingly complex because of the growing number of conflicting criteria that need to be considered.
Guerrero-Baena, M. Dolores +2 more
doaj
Revista de Estudios de la Administración Local y AutonómicaObjetivos: este estudio analiza los desafíos de implementar la tasa de residuos municipales bajo la Ley 7/2022, trasposición de la Directiva (UE) 2018/851.
Francisco Javier Fragoso-Martínez +1 more
doaj +1 more source
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
Bootstrap method for calculating technical provisions for claims
Management Letters/Cuadernos de Gestión, 2018 Proper risk management is one of the main objectives in the insurance companies, the good assessment of uncertainty is one of the keys to success in this business sector, therefore, covers the object of our study.
Jessica Paule Vianez +2 more
doaj +1 more source
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
Decoupling in Sustainability Reporting: A Systematic Literature Review
Corporate Social Responsibility and Environmental Management, Volume 32, Issue 3, Page 2988-3007, May 2025.ABSTRACT Decoupling in sustainability reporting raises concerns about the credibility of sustainability disclosures. This study conducts a bibliometric review of 74 articles from 44 journals indexed in the Web of Science up to 2023, tracking key trends. The findings reveal two phases in research: an erratic growth from 2012 to 2017, followed by a surge
Catarina Cepêda +2 more
wiley +1 more source
Revista de Contabilidad: Spanish Accounting Review, 2016 Cada vez más organizaciones involucran a su personal en los procesos presupuestarios bajo la premisa de que una mayor participación mejorará la consecución de las metas presupuestarias.
David Naranjo Gil +2 more
doaj