Results 151 to 160 of about 55,576 (310)

THE NEED FOR PUBLIC DEBT MANAGEMENT IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT WITHIN THE EUROPEAN UNION [PDF]

open access: yes
Public debt is created when the necessary resources for the socio-economic development of a state are greater than the opportunities that exist at that time.
Meghisan Madalina Georgeta, Marcu Nicu
core  

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

Optimization in a Simulation Setting: Use of Function Approximation in Debt Strategy Analysis [PDF]

open access: yes
The stochastic simulation model suggested by Bolder (2003) for the analysis of the federal government's debt-management strategy provides a wide variety of useful information.
Tiago Rubin, David Jamieson Bolder
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

The Debt of the Nation [PDF]

open access: yes
The debt of the nation comprises two parts, the external debt and the internal debt. After rapidly accumulating arrears of external debt in the post-sanctions period, Pakistan has had to seek re-scheduling of her external debt as part of a financing and ...
Pervez Tahir
core  

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

Sovereign Debt: Indexation and Maturity [PDF]

open access: yes
In this paper we review the literature on sovereign debt with particular emphasis on indexation and maturity and the main policy proposals related to these topics. We also advance some implications derived from our work.
Laura Alfaro, Fabio Kanczuk
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

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