Results 161 to 170 of about 209,157 (302)

Sustainability Debt: A Metaphor to Support Sustainability Design Decisions [PDF]

open access: yes
Sustainability, the capacity to endure, is fundamental for the societies on our planet. Despite its increasing recognition in software engineering, it remains difficult to assess the delayed systemic effects of decisions taken in requirements engineering
Becker, Christoph   +7 more
core  

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo   +5 more
wiley   +1 more source

The Effect of Monetary Unification on Public Debt and its Real Return [PDF]

open access: yes
We explore the implications of monetary unification for real interest rates and (relative) public debt levels. The adoption of a common monetary policy renders the risk-return characteristics of the participating countries more similar, so that the ...
Koen Vermeylen, Roel Beetsma
core  

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar   +2 more
wiley   +1 more source

Analyzing Debt Sustainability: An Application of SimSIP Debt for Paraguay [PDF]

open access: yes
One of the most difficult tasks in preparing a poverty reduction strategy consists in setting priorities for public action, taking into account the cost of social programs and the capacity of the government to pay that cost. The ability to pay for social
Gunter, Bernhard, Wodon, Quentin
core   +1 more source

ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq   +2 more
wiley   +1 more source

Determinants of Severe Financial Distress in U.S. Acute Care Hospitals: A National Longitudinal Study. [PDF]

open access: yesHealthcare (Basel)
Langabeer JR   +5 more
europepmc   +1 more source

Debt Intolerance [PDF]

open access: yes
This paper introduces the concept of "debt intolerance," which manifests itself in the extreme duress many emerging market economies experience at levels of indebtedness that would seem manageable by advanced country standards.
Carmen M. Reinhart   +2 more
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

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