Results 131 to 140 of about 45,444 (307)

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga   +2 more
wiley   +1 more source

The Euro Area sovereign debt crisis: Some implications of its systemic dimension [PDF]

open access: yes
After the beginning of the euro area, countries in its periphery engaged in weighty borrowing from foreign private investors, allowing domestic spending to outpace incomes. Now, these countries face debt crises reflecting a loss of creditor confidence in
Pessoa, Argentino
core   +1 more source

Fighting the Debt Crisis’ Undertow: Greece and the Eurozone [PDF]

open access: yes, 2018
To measure the debt crisis in Europe in general, and in Greece in particular, there are different levels of analysis, rarely examined together: at the global, EU and the national levels.
Dimitrios Kyriakou
core  

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos   +3 more
wiley   +1 more source

DEFINING THE LIMITS OF NATIONAL DEBT FINANCING IN RUSSIA AS ONE OF THE ASPECTS OF ENSURING THE COUNTRY'S ECONOMIC SECURITY

open access: yesRussian Journal of Economics and Law, 2011
The article views the state economic security as a priority task of finance management of a country. This also refers to the debt financing of budget deficit at all levels. The 2008 economic crisis resulted in serious changes in the volume of the Russian
I. Sh. Davydova
doaj  

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Do We Need the IMF to Resolve a Crisis? Lessons from Past Episodes of Debt Restructuring [PDF]

open access: yes
This study investigate how debt restructurings have evolved over the decades. Debtors and creditors have a long history of engaging an outsider - a "third party", such as the IMF - to organise and facilitate debt restructurings.
Philipp Maier
core  

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

Eurozone sovereign debt restructuring : promising legal prospects? [PDF]

open access: yes
The Eurozone debt crisis has stimulated lively debate on mechanisms for sovereign debt restructuring. The immediate threat of exit and the breakup of the currency union may have abated; but the problem of dealing with significant debt overhang remains.
Miller, Marcus, Thomas, Dania
core  

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