Results 41 to 50 of about 635 (206)

EL TRATAMIENTO TRIBUTARIO DE LOS GASTOS FINANCIEROS EN EL IMPUESTO SOBRE SOCIEDADES [PDF]

Crónica Tributaria, 2015
El Real Decreto Ley 12/2012 modificó el régimen de deducibilidad fiscal de los gastos en el Impuesto sobre Sociedades, sustituyendo a la antigua regla de subcapitalización por una limitación general de deducibilidad de los intereses hasta el 30 por ...
Jaime Aneiros Pereira
doaj  

Integrating ESG Into Business Strategy: Evidence on Firm Performance From European High‐Materiality Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp, Javier Cifuentes‐Faura, Dan Ioan Topor   +2 more
wiley   +1 more source

Governance Composition, Gender Diversity, and Regional Context as Performance Drivers in Italian Innovative Start‐Ups

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Innovative start‐ups play a crucial role in promoting innovation and economic growth, while also contributing to technological competitiveness. This study analyzes the factors influencing the economic performance of these start‐ups, focusing on governance aspects and corporate resources, with particular attention to team composition, company ...
Giovanni Baldissarro, Gianpaolo Iazzolino, Donato Morea   +2 more
wiley   +1 more source

THE VALUE OF THE NEW BUSINESSES FROM THE DIGITAL ECONOMY: CASE STUDY FROM E-COMMERCE [PDF]

Business Excellence and Management, 2019
This paper aims to challenge the conventional wisdom in finance by studying the success factors of the development of unicorn companies as the most successful and fastest-growing start-ups/ established firms.
Mădălina Viorica MANU , Ilie VASILE
doaj  

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

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

Where the EBITDA metric is used in coal companies

Gospodarka Surowcami Mineralnymi - Mineral Resources Management, 2020
The paper presents areas where the EBITDA measure is used in coal companies. The metric and the ratios where it is utilized are employed to assess companies and management efficiency, hence they are used as criteria for rewarding board members. EBITDA-based ratios are also used to evaluate the profitability of company restructuring and its goodwill in ...
Agata Sierpińska-Sawicz, Maria Sierpińska, Elżbieta Królikowska   +2 more
openaire   +1 more source

From Waste to Value: A Bibliometric‐Systematic Review of Biogas and Biomethane Business Literature

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In response to escalating environmental challenges and the growing demand for sustainable energy solutions, the agri‐food sector is increasingly exploring business models grounded in circular economy (CE) principles based on the production of biogas and biomethane.
Silvia Cantele, Silvia Vernizzi, Le Thanh Arianna Truong, Vincenzo Riso   +3 more
wiley   +1 more source

INTERMEDIATE MANAGEMENT BALANCES IN PERFORMANCE MEASUREMENT. A COMPARATIVE ANALYSIS OF CONTINENTAL AND ANGLO-SAXON APPROACHES [PDF]

Challenges of the Knowledge Society
This article examines the use of Intermediate Management Balances in assessing corporate performance, focusing on the differences between the French and Anglo-Saxon approaches.
Maria Zenovia GRIGORE, Cristina MATEI, Viorica ȘTEFAN-DUICU   +2 more
doaj  

Does productivity affect profitability in dairy processing industry? Evidence from Slovenia, Croatia and Serbia

Mljekarstvo, 2015
This paper provides insights into productivity in dairy processing companies in Slovenia, Croatia and Serbia. The aim is to find out whether EBITDA per employee, as a measure of overall productivity as well as labour and capital productivity and their ...
Saša Muminović, Željana Aljinović Barać   +1 more
doaj   +1 more source