Results 81 to 90 of about 13,491 (258)

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 ACCOUNT AND ANALYSIS IMPROVE FOR USING MAIN ITEMS IN DIVISION, SIGNALIZATION AND CONNECTION

Nauka ta progres transportu, 2011
The article is dealt with proposals for improvement of accounting in signaling and communication and the reasons for such decisions. It is offered to use new methods of calculating depreciation, change the criteria for enrollment in low-value items and ...
A. M. Kozuberda, L. V. Pryvalova
doaj  

Fixed assets: recognition and reflection in accounting and tax accounting

Qainar Journal of Social Science
Fixed assets (FAS) occupy the central place in the asset structure of any company, as they provide the main activity of the organization. The quality of financial statements depends on the accuracy of the assessment and recognition of the FA in tax and ...
M. Dosmanbetova
doaj   +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

To Depreciate or not to Depreciate Non-governmental Fixed Assets

Journal of Language, Technology & Entrepreneurship in Africa, 2009
In the last two decades Africa and particularly Kenya has experienced an exponential growth of Non-Governmental Organizations (NGOs). This is attributed to the fact that they are established to solve immediate humanitarian problems that result from war, famine, poverty and bad governance in most countries in Africa. Given the magnitude of the resultant
openaire   +3 more sources

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

Innovation and Growth Investment Through Capital Expenditure as a Channel and Boundary Condition Between Financial Performance and Corporate Reputation

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea, Andreas‐Daniel Cocis, Ioan Dan Morar   +2 more
wiley   +1 more source

Total cost of ownership of electric and gasoline used vehicles

Environmental Research Letters
We assess the total cost of ownership (TCO) of internal combustion engine (ICEV), hybrid (HEV), plug-in hybrid (PHEV), and battery electric vehicles (BEVs) in the United States.
Maxwell Woody, Sally Yin, Antara Green, Christian Hitt, Alexander Liu, Sabina Tomkins, Gregory A Keoleian   +6 more
doaj   +1 more source

Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports [PDF]

Theoretical and Applied Economics, 2006
Our demarche is focused on understanding the accounting regulation process in Romania in order to accorde with the European Union Accounting Directives and the IAS/IFRS standards.
Victoria Bogdan, Dorina Popa
doaj  

Financial Health and Environmental Transparency in the Catalan Pharmaceutical Sector (2019–2023)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between financial health (2019–2023) and the transparency of environmental information disclosure in leading Catalan pharmaceutical companies. Based on an economic–financial analysis of financial statements and environmental information reported in accordance with the European Sustainability Reporting ...
Núria Arimany‐Serrat, Eulàlia Massana‐Molera, Jesica Ana Menendez‐Signorini, Carme Viladecans‐Riera   +3 more
wiley   +1 more source