Results 111 to 120 of about 304,339 (309)

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

The Depreciation Impact of the Profit and Activity Development Carried out by an Economic Operator [PDF]

It's interesting how an economic operator decides to depreciate its depreciable fixed assets, because depreciation is an expense input from the taxable profit in accordance with the laws in force, thus contributing to diminishing the operating profit ...
Chirculescu, Felicia Maria, Dobrota, Gabriela   +1 more
core   +1 more source

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni, Lucio Masserini, Zeila Occhipinti, Roberto Verona   +3 more
wiley   +1 more source

The Electric Vehicle Transition in Emerging Economies

Vehicles
The global shift toward electric mobility represents a cornerstone of sustainable energy transitions; however, developing countries face distinct structural, economic, and infrastructural challenges that constrain their participation in this ...
Ibrahima Ka, Ansoumana Noumou Djité, Seynabou Anna Chimére Diop, Godwin Kafui Ayetor, Boucar Diouf   +4 more
doaj   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

The role of foreign currency lending in the impact of the exchange rate on the real economy [PDF]

The purpose of our article is to define how the FX debt of the private sector changes the impact of the exchange rate on the real economy: to identify the balance sheet channels through which depreciation of the exchange rate has a negative impact on GDP
Judit Krekó, Marianna Endrész
core  

From Ship to Shore: A Review of Vessel‐To‐Grid Bidirectional Charging for Sustainable Maritime Transport

EcoEnergy, EarlyView.
As maritime transport electrifies, bidirectional charging (V2G) offers a dual‐purpose solution for energy resilience and economic viability. This work identifies key technological advancements and lifecycle challenges utilizing practical case studies to demonstrate how V2G systems can drive decarbonization and grid stability in the marine sector ...
Jonathan Bloor, Tamer Kamel, Sarah Fear, Lee J. Durndell   +3 more
wiley   +1 more source

Environmental Thermoeconomic Performance Analysis of Gas Steam Combined Cycle With Different Inlet Air Cooling Technologies

Energy Science &Engineering, EarlyView.
This study establishes an environmental thermoeconomic cost model to investigate the impact of two IAC technologies on the performance of a GSCC from three aspects of energy, economy, and environment. Under arid climate conditions, the SEC technology demonstrates superior performance in terms of cost‐effectiveness and environmental impact.
Zhen Wang, Li Zhang, Yu Ni, Liqiang Duan
wiley   +1 more source

Using DSGE and Machine Learning to Forecast Public Debt for France

Journal of Forecasting, EarlyView.
ABSTRACT Forecasting public debt is essential for effective policymaking and economic stability, yet traditional approaches face challenges due to data scarcity. While machine learning (ML) has demonstrated success in financial forecasting, its application to macroeconomic forecasting remains underexplored, hindered by short historical time series and ...
Emmanouil Sofianos, Thierry Betti, Theophilos Papadimitriou, Amélie Barbier‐Gauchard, Periklis Gogas   +4 more
wiley   +1 more source

Micro‐Foundations of “Doing Well by Doing Good”: Multilevel Effects of Work‐Life Policies on Employee Well‐Being and Sales Growth

Human Resource Management, EarlyView.
ABSTRACT This study unravels how the effects of work‐life policies (WLPs) on individual employees' perceived control over their work schedule have cumulative effects across employees, ultimately crossing levels to enhance organizational outcomes like sales.
Margarita Mayo, Laura Guillén, Jie Cao, Shainaz Firfiray, Juan I. Sanchez   +4 more
wiley   +1 more source