Results 61 to 70 of about 7,281,750 (265)

Efficiency of Public Spending on Environmental Protection: The Role of Renewable Energy, Governance and Fossil Fuel Subsidies

Sustainable Development, EarlyView.
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, Ventura Castillo Ramos, Elisabeth Zafra Gómez, Jose Luis Zafra Gómez   +3 more
wiley   +1 more source

Contabilidad ambiental. Contabilidad y responsabilidad social de la empresa [PDF]

, 2014
La problemática ambiental se ha convertido en un asunto que involucra prácticamente a todos los componentes de la sociedad contemporánea. Se considera a la problemática ambiental como un factor actualmente insoslayable al referirse a las cuestiones de economía y desarrollo económico en general, con sus consiguientes repercusiones en el aspecto social ...
de Vega, Raúl Ernesto, Rajovitzky, Ariel Gustavo   +1 more
openaire   +2 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, Pilar Gargallo, Luis Lample, Carlos López‐Escolano, Jesús A. Miguel, Manuel Salvador   +5 more
wiley   +1 more source

The role of environmental accounting in organizational change: An exploration of Spanish companies [PDF]

, 2001
Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental accounting in the dynamics of organizational change.
Caro González, Francisco Javier, Carrasco Fenech, Francisco, Correa-Ruíz, Carmen, Larrinaga González, Carlos, Páez Sandubete, José María   +4 more
core   +1 more source

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

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

La información contable pública: eje de la gestión estatal [PDF]

, 2013
La contabilidad pública es una aplicación especializada de la contabilidad que, a partir de propósitos específicos, articula diferentes elementos para satisfacer las necesidades de información y control financiero, económico, social y ambiental, propias ...
Gómez Saldarriaga, Diana
core  

Reflexiones sobre contabilidad privada y contabilidad nacional

Innovar: Revista de Ciencias Administrativas y Sociales, 1995
Se discuten las interrelaciones de la contabilidad privada y la contabilidad nacional, insistiendo en sus condicionantes internos contradictorios en relación con la sobredeterminación de la formación económico-social vigente.
José Arturo Gutiérrez
doaj   +2 more sources

Social responsibility of public accountant in carrying out his work in mining activity

Ingeniería Investigación y Desarrollo, 2013
The accounting professional in recent times, as a major player, has been questioned in the performance of his work and even frequently involved with corporate financial scandals, putting into question the social responsibility of his profession. However,
Ana Rocío Acevedo-Pérez, María Claudia Acevedo-Pérez, Luis Alberto Rodríguez   +2 more
doaj   +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, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán   +2 more
wiley   +1 more source