Results 41 to 50 of about 104,547 (180)

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, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán   +2 more
wiley   +1 more source

Determinantes del tipo impositivo efectivo en el sector turístico: un modelo dinámico con datos de panel [PDF]

, 2017
This paper presents a dynamic model of the Effective Tax Rate (ETR) in the tourism sector. A dynamic model where the lagged endogenous variable ETR has been included as a regressor to identify the dynamic structure of the variable due to the existence
González Rodríguez, María Rosario, Martín Samper, Rosario del Carmen, Moreno Rojas, José   +2 more
core  

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, Pilar Gargallo, Luis Lample, Carlos López‐Escolano, Jesús A. Miguel, Manuel Salvador   +5 more
wiley   +1 more source

Estados generales de la Real Hacienda en Venezuela, 1790-1796. Una disputa sobre técnica contable y gobierno fiscal

HISTOReLo: Revista de Historia Regional y Local, 2022
Una de las preocupaciones de las reformas borbónicas fue implementar un control efectivo de los recursos de las Indias, especialmente aquellos generados por la Real Hacienda.
José-Joaquín Pinto-Bernal
doaj   +1 more source

Contabilidade/enquadramento contabilístico e fiscal das ESNL

, 2015
O presente relatório de atividade profissional visa cumprir a última etapa para conclusão do Mestrado em Gestão, na especialização em Contabilidade, da Escola Superior de Tecnologia e Gestão do Instituto Politécnico da Guarda, demonstrando pela experiência profissional que foram desenvolvidas competências relevantes na área científica do mestrado.
openaire   +2 more sources

Management Controls for Contributing to the Promotion of Sustainable Development in Public Sector Organizations—Status Quo and Further Research

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

Caso de ensino: contabilidade societária e fiscal: é hora da prática!

REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036
Objetivo: O presente caso de ensino tem como objetivo aplicar rotinas contábeis vivenciadas pelos profissionais da área contábil aos alunos do curso de ciências contábeis, pois a contabilidade está diretamente ligada a qualquer Entidade, de modo que este caso de ensino é útil em escritórios contábeis, pequenas e grandes empresas e auditorias ...
Jordana Fialho Paula de Oliveira Sousa, Antônio Carlos Brunozi Júnior, Pedro Henrique Jesus Oliveira   +2 more
openaire   +2 more sources

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, Salvatore Principale, Rubina Michela Galeotti, Daniela Cicchini   +3 more
wiley   +1 more source

Normas Internacionales de Información Financiera para Pymes y Medianas Entidades : Análisis de la sección 29 impuesto a las ganancias según las normas internacionales de información financieras para pequeñas y medianas entidades y el tratamiento según la base fiscal en Nicaragua aplicado a los estados financieros de la empresa Technology,S.A. en el periodo 2015 [PDF]

, 2017
El presente seminario de graduación consiste en un análisis a la sección 29 impuesto a las ganancias de las normas internacionales de información financiera para pequeñas y medianas entidades y el tratamiento según la base fiscal en Nicaragua, aplicando ...
Flores Sánchez, Aryeris Amalia, Quintero Blandón, Katherine Julieth   +1 more
core  

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, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán   +2 more
wiley   +1 more source