Results 61 to 70 of about 4,176 (235)

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

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

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

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

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

The Research on the Applications and Limitations of EBITDA

DEStech Transactions on Environment, Energy and Earth Science, 2017
Corporations have attempted in recent years to break free from the focus on after-tax earnings that has traditionally dominated their valuation. The impetus for trying to redirect investors’ focus to operating income or other variants has been the minimal net profits recorded by many New Economy companies. Conventionally calculated price-earnings (P/E)
openaire   +2 more sources

Diseño de nuevo indicador financiero para medir el flujo de efectivo de manera alternativa al EBITDA en los establecimientos bancarios de Colombia [PDF]

, 2017
En el presente trabajo se propone un indicador financiero que permite medir el flujo de efectivo de manera alternativa al EBITDA para los Establecimientos Bancarios de Colombia.
Restrepo Aristizábal, Lorena
core  

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Comparative Analysis of Industrial Groups Performance in a New Paradigm of Strategic Management

Учёт. Анализ. Аудит, 2019
The article presents a comparative analysis of the performance of the four world largest steel groups. The simultaneous analysis of economic, social and environmental efficiency is made, which can be rarely found in modern scientific papers because of ...
Valery V. Smirnov
doaj   +1 more source