Results 31 to 40 of about 11,877 (293)
CSRD – Überblick und Umsetzung
In diesem Beitrag wird ein Überblick über die rechtlichen Anforderungen an die Nachhaltigkeitsberichterstattung für KMU gegeben.
Pottebaum, Deike; orcid: +1 more
core +2 more sources
Out-of-pocket expenditure on maternity care for hospital births in Uttar Pradesh, India
Health Economics Review, 2018 Background and Objective The studies measured Out-of-Pocket Expenditure (OOPE) for hospital births previously suffer from serious data limitations. To overcome such limitations, we designed a hospital-based study for measuring the levels and factors of ...
Srinivas Goli, Anu Rammohan, Moradhvaj
doaj +1 more source
, 2023 De Corporate Sustainability Reporting Directive (``CSRD") vervult een centrale rol in duurzaamheidsrapportering en wordt gezien als een onmisbaar instrument van de Europese Unie (``EU") om de overgang naar een duurzame economie te bevorderen.2 De ...
Roozen, Kees +1 more
core
Does Corporate Social Responsibility Disclosure (CSRD) Create Competitive Advantage? Evidence from Palestine [PDF]
المجلة العربية للإدارةThe increasing demand for transparency in corporate practices, particularly corporate social responsibility disclosure (CSRD), has highlighted persistent inconsistencies in reporting that create information gaps for investors and stakeholders.
Avylin Roziana Mohd Ariffin +2 more
doaj +1 more source
Jurnal Siasat Bisnis, 2020 The Multinational Companies has been internationally connected to the world where transparency and accessible information about economic, social, and environment are ultimately required.
Frista Frista, Kenny Fernando
doaj +3 more sources
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INVESTMENT EFFICIENCY, INNOVATION, AND FIRM VALUE
Assets: Jurnal Akuntansi dan Pendidikan, 2021 This research purpose is to analyze the effect of Corporate Social Responsibility Disclosure on the value of environmentally risky companies, as those in agricultural, primary industry and chemicals, mining, property, real estate, and building ...
Dien Ajeng Fauziah +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Tijdschrift voor Jaarrekeningenrecht, 2023 De Corporate Sustainability Reporting Directive (``CSRD") vervult een centrale rol in duurzaamheidsrapportering en wordt gezien als een onmisbaar instrument van de Europese Unie (``EU") om de overgang naar een duurzame economie te bevorderen.2 De rapporteringsverplichtingen van de CSRD zijn nader uitgewerkt in de zogenaamde European Sustainability ...
Vereijken-van den Bosch, Steffie +1 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source