Results 51 to 60 of about 4,176 (235)

Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability

Business Strategy and the Environment, EarlyView.
ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz, Marisa R. Ferreira, Carina Silva, María Isabel Sánchez‐Hernández   +3 more
wiley   +1 more source

An Indicator‐Based Decision Framework for Circular Bioeconomy Transition in the Steel Industry: Integrating Multiphase Learning and Cooperative Game Modelling

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari, Mohammadreza Sadeghi‐Moghadam, Hannan Amoozad Mahdiraji   +2 more
wiley   +1 more source

Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations

Business Strategy and the Environment, EarlyView.
ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley   +1 more source

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley   +1 more source

Metric Conflict in Financial Analysis: A Comparison and Application of EBITDA and EVA

Muhasebe Enstitüsü Dergisi
The aim of this study is to examine the differences and similarities between economic value added (EVA) and earnings before interest, depreciation, and taxes (EBITDA), two metrics commonly used in financial performance measurement.
Hasan Yalçın
doaj   +1 more source

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  

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

ANÁLISE DO EBITDA AJUSTADO DAS EMPRESAS DE CONSUMO CÍCLICO [PDF]

, 2020
A publicação da métrica financeira EBITDA não é obrigatória, porém diversas empresas, tanto de pequeno ou grande porte, publicam em seus relatórios.
Shida, Rafaell [UNIFESP]
core  

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 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